What is meant by a financial performance metric?

A financial performance metric refers specifically to a measure used to evaluate how well a business is performing financially. This encompasses a wide range of indicators, such as profit margins, return on investment (ROI), net income, and cash flow, which provide insights into the financial health of a company. By analyzing these metrics, stakeholders—including management, investors, and analysts—can make informed decisions regarding the operations and strategy of the business.

In contrast, the other options present different forms of analysis or assessment that do not directly relate to evaluating financial performance. Predicting market trends focuses on external conditions and forecast models rather than internal financial metrics. Descriptive analysis of historical data provides context and understanding based on past performance, but it doesn't specifically measure the current financial health. Lastly, assessing customer satisfaction is important for the overall success of a business, yet it is not a financial performance metric because it pertains more to consumer perception rather than financial outcomes. Thus, option B is the most accurate representation of what defines a financial performance metric.