It is determined by factors such as sales growth, market share by product and customer base. The level of activity as a measure of a non-financial matter refers to the volume of inputs and outputs that will result from an alternative course of action. The activity level includes measures such as labor units, machine hours, and units sold. Productivity issues concern the performance levels of a decision in terms of output per unit of input. Therefore, the merger decision should weigh the cost of producing a product, utilization of personnel and facilities versus the number of units produced. The quality of products or services refers to the additional values ​​that consumers pay as the price of a product. It is an important non-financial factor as it determines the number of repeat purchases and competitiveness. Therefore, the quality of a product will depend on the number of defective products, the number of warranty claims and the percentage of rejects and the customer