Choice "A" is correct. Managers are more likely to use nonfinancial measures if they are tied to the managers individual effort and, by extension, the manager can control the outcome.
Choice "d" is incorrect. Tying incentives to the overall profit of the firm links compensation most closely with financial results such that the individual manager may not be as motivated to use non financial measures.
Choice "b" is incorrect. While a bonus on salary is often very effective in motivating performance, it does not link performance to non financial measures.
Choice "c" is incorrect. Forcing alignment of individual effort and incentive compensation is more likely to promote the use of non financial measures than aligning incentives with profits or salary levels.