Chapter 6: Non-Financial and Non-GAAP Measures

In this section

• The Balanced Scorecard Approach
  Explore the Balanced Scorecard method by linking financial, customer, internal process, and learning/growth measures for effective performance management. Learn how to align organizational strategy with measurable metrics, overcome pitfalls, and implement practical best practices.
• Operational Indicators and Customer Metrics
  Discover how to identify and interpret non-financial key performance indicators, including operational and customer-focused metrics, to strengthen business analysis and reporting in line with CPA BAR objectives.
• Evaluating EBITDA, Free Cash Flow, and Other Non-GAAP Metrics
  Discover how EBITDA, Free Cash Flow, and other Non-GAAP measures are calculated and used by management, including their benefits and limitations.
• Interpreting Non-GAAP Reporting with Professional Skepticism
  Explore the nuances of non-GAAP measures, potential manipulations, and how to apply a critical mindset for robust financial analysis.