Albard International manufactures refrigeration units used on a commercial basis by companies in the food industry. Albard has experienced a decline in revenue and profitability over the last two years despite financial incentives being offered to divisional managers to achieve the budgeted profit targets. All refrigeration units are sold with a two-year maintenance contract, which includes call-outs for equipment breakdown. The CFO is in the process of developing NFPIs to measure and control its activities with a view to improving long-term profitability and the achievement of long-term strategy. What benefit is Albard International most likely to achieve by measuring performance using NFPIs? Solution 

A.An improvement in profitability. 

B.An increased market share. 

C.Increased customer satisfaction levels.

D.An improved focus on the achievement of long-term strategies