Business Performance Measurement: Unifying Theory and by Andy Neely

By Andy Neely

Drawing jointly contributions from major thinkers worldwide, this 2007 e-book reports advancements within the concept and perform of functionality size and administration. considerably up to date and converted from the 1st version, the e-book comprises ten extra chapters which evaluate functionality dimension from the views of accounting, advertising, operations, public prone and supply-chain administration. as well as those practical analyses the e-book explores functionality size frameworks and methodologies, practicalities and demanding situations, and enduring questions and concerns. Edited by way of one of many world's top specialists on functionality size and administration, enterprise functionality dimension could be of curiosity to graduate scholars, managers and researchers who desire to comprehend extra concerning the idea and perform of functionality dimension and administration.

Show description

Read or Download Business Performance Measurement: Unifying Theory and Integrating Practice PDF

Best leadership books

Leading in Times of Crisis: Navigating Through Complexity, Diversity and Uncertainty to Save Your Business (J-B US non-Franchise Leadership)

Compliment for prime in instances of Crisis"Building at the reliable base in their publication Head, center, and Guts, Dotlich, Cairo, and Rhinesmith lay out the how one can turn into the type of chief had to navigate via modern day complexities and uncertainties. top in occasions of quandary is an important guidebook to outlive and thrive within the international ideal typhoon.

True Believer: John Howard, George Bush & The American Alliance

A well timed and provocative exam of Australian major Minister John Howard's devotion to the overseas coverage doctrine of President George W. Bush, this inquiry appears on the harmful overseas trip that Australia has launched into accordingly. analyzing Howard's loyal trust within the radical and dicy doctrines of Bush, this publication argues that during his eagerness to hitch the yank president within the conflict opposed to Iraq, Howard did not understand the perils his squaddies might face.

Evaluating the Impact of Leadership Development

Enforce overview the CCL WayEvaluating the impression of management improvement is a step by step guidebook for developing and imposing overview of management improvement structures. drawing close matters from an evaluative point of view permits management improvement execs to contemplate a number of views and draw classes as a normal a part of the best way paintings is completed.

Cases in Leadership, 2nd Edition (The Ivey Casebook Series)

Richard Ivey college of commercial and SAGE have come jointly back to supply a particular choice of real-world management casesCases in management, moment version is a special number of 29 real-world management circumstances from Ivey Publishing plus 15 practitioner readings from the Ivey enterprise magazine.

Extra info for Business Performance Measurement: Unifying Theory and Integrating Practice

Example text

However, by far the most attention is focused on reporting to shareholders. The whole area of external financial reporting, in particular, and the debate surrounding corporate governance, more generally, is structured around the usefulness of audited financial statements (and other mandatory disclosures) to shareholders. At one level, this is captured by the agency theory formulation, whereby owners (shareholders) seek to control managers but are restricted in their ability to do this because they possess much less detailed information than the managers.

At an intermediate level, the topic presents an interesting research question as market environments become more volatile. What appears likely is that non-financial information from within the firm and information on the wider environment within which the firm operates are likely to provide a better foundation on which to base predictions. The issue has come up in relation to the marketing of Stern Stewart’s EVAÒ performance management system. EVAÒ is an accounting performance measure based on past information; it measures “delivered” performance.

Here the net revenue figure can be used as a measure of the success of the unit. 24 David Otley tendency to create “pseudo-profit centres”, where revenues are somewhat artificially attributed to responsibility centres in order to gain the advantages associated with control of profit centres. These advantages are primarily those of having only to consider accounting measures of performance, expressed as an overall profit measure and its components. In particular, if a profit centre is indeed generating profits, it can potentially be left alone to continue the good work, and control can be exercised in a relatively decentralized manner.

Download PDF sample

Rated 4.01 of 5 – based on 11 votes