The correct answer is: Profit is simple to understand

Profit is a measure that most non-financial managers can understand, which raises rather than reduces its popularity in business.

Profit provides a narrow focus for performance measurement supports the criticism because customers are often omitted from consideration. (Their interests can be accounted for using a model such as the balanced scorecard.)

Profit measurement alone can lead to short-termism means that expenditure on intangible assets such as training, marketing and R&D is discouraged. This can have an adverse effect on a business's long term prospects.

Profit can be easily manipulated means that profit is less reliable as a performance measure.