Choice "C" is correct. Nonfinancial measures (such as delivery time, raw materials used or miles driven) are performance features that operational managers intuitively understand and can more easily manage than financial performance measures.
Choice "b" is incorrect. The separation of nonfinancial performance measures from financial records does not change the effectiveness of those measures for operational managers.
Choice "a" is incorrect. Financial performance measures can be punitive; however, they are not inherently more or less punitive than nonfinancial performance measures.
Choice "d" is incorrect. Financial performance measures provide insight into the financial operations of a business function but may not be fully understood by operational managers.