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Rethinking Performance Measurement

Name: Rethinking Performance Measurement
Brand: Cambridge University Press
SKU: 9780521812436
Price: 120.81 EUR
Availability: InStock

Beyond the Balanced Scorecard

Autor: Marshall W. Meyer

Jazyk:

Väzba: Pevná

Vydavateľ: Cambridge University Press

Dostupnosť: Skladom u dodávateľa

Odosielame za 9-15 dní

120.81 €

Performance measurement remains a vexing problem for business firms and other kinds of organisations...

Informácie o knihe

Autor

Marshall W. Meyer

Jazyk

Angličtina

Väzba

Kniha - Pevná

Vydalo

2003

Stránok

220

EAN

9780521812436

ISBN

0521812437

Enbook ID

02044595

Vydavateľ

Cambridge University Press

Hmotnosť

481

Rozmery

152 x 229 x 16

Kompletný popis

Performance measurement remains a vexing problem for business firms and other kinds of organisations. This book explains why: the performance we want to measure (long-term cash flows, long-term viability) and the performance we can measure (current cash flows, customer satisfaction, etc.) are not the same. The 'balanced scorecard', which has been widely adopted by US firms, does not solve these underlying problems of performance measurement and may exacerbate them because it provides no guidance on how to combine dissimilar measures into an overall appraisal of performance. A measurement technique called activity-based profitability analysis (ABPA) is suggested as a partial solution, especially to the problem of combining dissimilar measures. ABPA estimates the revenue consequences of each activity performed for the customer, allowing firms to compare revenues with costs for these activities and hence to discriminate between activities that are ultimately profitable and those that are not.