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Answer (D) is correct . To be effective, a performance measure should be based on a cause-and-effect relationship between the outcome being measured and a driver that is under the manager’s control. Burke has no control over the number or amount of claims submitted by customers.

Answer (A) is incorrect because Processing cost per claim directly measures the productivity of the claims processing department.
Answer (B) is incorrect because Average processing time per claim is a nonfinancial measure of performance over which the claims processing manager has control.
Answer (C) is incorrect because Percentage of claims processed accurately the first time is a nonfinancial measure of performance over which the claims processing manager has control.