Page 370 - SBR Integrated Workbook STUDENT S18-J19
P. 370
Chapter 22
Example 5
Non-financial performance measures
Bibby, a public limited company, is a training provider that provides a range of
continuing professional development (CPD) courses to actuarial firms and
individual professional actuaries. Bibby employs qualified actuaries to deliver
its courses.
It its integrated report <IR> for the year ended 31 December 20X1, Bibby has
disclosed the following non-financial performance measures:
. 20X1 20X0
Customer satisfaction (score out of 5) 3.6 4.1
Staff turnover (leavers/average no. employees × 100) 8.9 4.8
Staff utilisation (no. days teaching/225 days × 100) 96% 84%
Discuss how this information might be interpreted by Bibby’s current
and potential investors.
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