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Rethinking Performance Measurement

Name: Rethinking Performance Measurement
Brand: Cambridge University Press
SKU: 9780521812436
Price: 694.59 RON
Availability: InStock

Beyond the Balanced Scorecard

Autor: Marshall W. Meyer

Limbă:

Legare: Copertă tare

Editura: Cambridge University Press

Disponibilitate: În depozitul extern

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

Informații despre carte

Autor

Marshall W. Meyer

Limbă

engleză

Legare

Carte - Copertă tare

Publicat

2003

Pagini

220

EAN

9780521812436

ISBN

0521812437

Enbook ID

02044595

Editura

Cambridge University Press

Greutate

481

Dimensiuni

152 x 229 x 16

Descriere completă

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.