Which of the Following Is Not a Key Area of Measuring

Multiple Choice

Which of the following is not a key area of measuring purchasing performance? 

A)  The goals and objectives of the purchasing function. 
B)  The right material, in the right quantity, from the right supplier, at the right time, at the right place and at the right place. 
C)  The savings made against budget allocation. 
D)  Fostering strong and favourable supplier relationships.