Rethinking Performance Measurement (Paperback)

Lingua: inglese

Editore: Cambridge University Press, Cambridge, 2009

0521103266 / 9780521103268

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Paperback. 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. 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. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability.…

Codice articolo 9780521103268

Titolo
Rethinking Performance Measurement (Paperback)
Autore
Marshall W. Meyer
Editore
Cambridge University Press, Cambridge
Anno di pubblicazione
2009
Condizione
new
Rilegatura
Paperback
Lingua
inglese
ISBN 10
0521103266
ISBN 13
9780521103268

CitiRetail

Stevenage, Regno Unito

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Venditore AbeBooks dal 29 giugno 2022

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