Final answer:
Both financial and non-financial performance indicators are part of management control systems, which help organizations achieve their goals. Financial indicators offer quantitative data, while non-financial indicators provide qualitative insights.
Step-by-step explanation:
Both financial and non-financial control performance indicators are included in management control systems. These systems are used by organizations to ensure that their strategies and objectives are achieved efficiently and effectively. Financial indicators, such as net profit and return on investment, provide quantitative data about a company's performance. Non-financial indicators may encompass measures such as customer satisfaction, employee turnover, and quality of services or products, which add depth to the understanding of the company's performance beyond mere financial metrics.