The ultimate performance measure is expressed in financial terms; however, it is often difficult to relate non$-$financial measures to financial outcomes. Which of the following may be reasons for apparent success in improving non$-$financial measures not translating into financial improvement?

a$.$

Failure to utilise freed$-$up resources.

b$.$

Identifying incorrect critical success factors.

c$.$

Incorrect design of performance measures.

d$.$

A$,$ B and C$.$

e$.$

None of the given answers.