You are the MD of Caribbean Spring Ltd, a company engaged in the manufacture and sale of consumer products such as plastic and disposable containers, juices, energy drinks, wines and rum.The board of directors has agreed to reorganize the company into two divisions - Household Division and Hospitality Industry Division. At the next board meeting the measures to be used to monitor management performance are to be discussed.

Explain the use of non-accounting measures for appraising short-term divisional management performance.