Final answer:
The option that is not considered a financial control is the percentage of repeat business, which is more related to customer loyalty and does not directly manage financial resources. The correct answer is option a).
Step-by-step explanation:
The question asks which of the following is not considered a financial control: a) Percentage of repeat business, b) Return on equity, c) Return on assets, d) Cash flow. Financial controls are methods and tools businesses use to track and manage their financial resources and performance. Specifically, financial controls involve monitoring and regulating the company's income, expenses, and assets to maximize efficiency and profits.
Among the options given:
- Return on equity (ROE) measures how effectively a company uses its equity to generate profits.
- Return on assets (ROA) indicates how efficiently a company utilizes its assets to produce earnings.
- Cash flow analysis provides insights into the inflows and outflows of cash, vital for maintaining liquidity and solvency.
- However, percentage of repeat business is not a financial control. It is a measure of customer loyalty and a performance metric that indicates the success of the company's customer relationship management rather than a direct tool to manage the company's finances.
Therefore, percentage of repeat business is the correct answer to what is not considered a financial control.