Effective performance measurement system

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Which of the following is NOT a step in creating an effective performance measurement system?

a. Identify the firm's strategic objectives

b. Identify costs, revenues, labor hours, and capacities used each period

c. Design and document performance measures for each functional area that adequately track each required capability

d. Assure the compatibility and strategic focus of the performance measures to be used

Reference no: EM132215985

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