Xtreme Board Company manufactures skateboards. The president of the company, Greg Conklin, believes: “You get what you measure!” Accordingly, he would like to include a number of nonmonetary measures related to factors that affect the success of the company in the annual budget. In Greg’s opinion, this will get his management team focused on important success factors, and the budgeted amounts can be compared to actual values at year-end to determine whether goals have been achieved.

Required
Suggest four nonmonetary measures that Greg Conklin can include in the annual budget for Xtreme Board Company.