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To assess the managerial skills of a manager, go for competency based appraisal approach.1st define the core competencies required for managerial level and then assess them. The2nd part of your query is KPI role in financial report so YES each and every KPIs is link with some organizational goal and you may related your KPI with4 key indicator related to Balance score card approach.
you can access through follow ups and results being achieved afte a given period of time
KPI is the best option for the assessment as KPIs may be financial or non financial.