All the Following Are Limitations of Short-Term Financial Performance Indicators

All the following are limitations of short-term financial performance indicators except:

A) Employees and managers can take actions that improve short-term financial performance at the expense of long-term performance.
B) Focusing on individual cost variances can result in optimum local but not global (i.e., firm-wide) performance.
C) Operating personnel may not readily understand or be able to interpret financial-performance indicators.
D) Senior managers typically find non-financial performance indicators more useful than summary financial-performance indicators.