51. Which of the following statements is true regarding lag measures? a. lag measures are measures that relate to customers b. lag measures are factors that drive future performance c. lag measures are performance drivers d. lag measures include measures such as customer profitability 52. Transfer prices would not be used by a. production cehters b. investment genters. c. profit cent d. cost centors. a. Non-financial measures should correspond as far as possible with the aims of the organization as a whole. b. Non-financial measures do no c. The d. T 53. Which one of the following statements about non-financial performance measures is most appropriate non-financial measures vary, depending upon the nature of the organization. use of non-financial performance measures helps to address the deficiencies of measurements such as t involve the calculation or recording of any numbers. he Return on Investment (ROI)