QUESTION $14$

"Magruder s Tea, a company headquartered in D$.$C$.,$ is an international chain with many store locations in the United States, U$.$K$.,$ and Canada. Though Magruder s reports large sales numbers in the U$.$K$.,$ they pay very few taxes due to a franchising regulation. This has provided Magruder s a major decrease in tax expense but has sparked criticism from the British government and citizens. Which strategic management measurement does Magruder s likely not focus on$?"$