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  • 1
    Online Resource
    Online Resource
    Rethinking performance measurement : beyond the balanced scorecard (2002)
    Cambridge, UK : Cambridge University Press
    Details
    UID:
    gbv_08671970X
    Format: xiv, 202 pages , Illustrationen , 24 cm
    Edition: Boulder, Colo NetLibrary 2004 Online-Ressource E-Books von NetLibrary
    ISBN: 0511064632 , 0511753829 , 9780521812436 , 0521812437 , 9780511064630 , 0511073097 , 9780511073090 , 0511120370 , 9780511120374 , 9780511753824
    Series Statement: EBSCOhost eBook Collection
    Content: Why are performance measures so bad? -- Running down of performance measures -- In search of balance -- From cost drivers to revenue drivers -- Learning from ABPA -- Managing and strategizing with ABPA
    Content: A major new study by a leading management scholar from top-ranked Wharton School of Business on problems of performance measurement systems. Highlights particular shortcomings of the widely adopted 'balanced scorecard' technique. Outlines an alternative approach capturing fundamentals of firm performance. Essential reading for management faculty, MBA students and thoughtful practitioners
    Note: Includes bibliographical references (p. 187-197) and index , Electronic reproduction, Boulder, Colo : NetLibrary, 2004 , Why are performance measures so bad? -- Running down of performance measures -- In search of balance -- From cost drivers to revenue drivers -- Learning from ABPA -- Managing and strategizing with ABPA
    Additional Edition: ISBN 0511064632
    Additional Edition: ISBN 0511073097
    Additional Edition: ISBN 0511120370
    Additional Edition: ISBN 0511753829
    Additional Edition: ISBN 0521812437
    Additional Edition: Erscheint auch als Druck-Ausgabe Meyer, Marshall W Rethinking performance measurement Cambridge, UK ; New York : Cambridge University Press, 2002
    Language: English
    Subjects: Economics
    RVK:
    QP 320
    RVK:
    QP 360
    RVK:
    QP 361
    Keywords: Unternehmen ; Leistungsmessung ; Unternehmen ; Leistungsmessung ; Electronic books. ; Electronic books ; Electronic books. ; Electronic books
    URL: Volltext  (Deutschlandweit zugänglich)
    URL: Volltext  (Deutschlandweit zugänglich)
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Online Access
    Stabi Berlin
    UB Potsdam
    MPI Bildungsforschung
    Hertie School
  • 2
    Online Resource
    Online Resource
    Rethinking performance measurement : beyond the balanced scorecard (2002)
    Cambridge :Cambridge University Press,
    Details
    UID:
    almahu_9947415140402882
    Format: 1 online resource (xiv, 202 pages) : , digital, PDF file(s).
    ISBN: 9780511753824 (ebook)
    Content: 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.
    Note: Title from publisher's bibliographic system (viewed on 05 Oct 2015). , Why are performance measures so bad? -- Running down of performance measures -- In search of balance -- From cost drivers to revenue drivers -- Learning from ABPA -- Managing and strategizing with ABPA.
    Additional Edition: Print version: ISBN 9780521812436
    Language: English
    Subjects: Economics
    RVK:
    QP 361
    URL: https://doi.org/10.1017/CBO9780511753824
    URL: Volltext
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Online Access
    Stabi Berlin
    HU Berlin
    FU Berlin
    Charité
  • 3
    Book
    Book
    Rethinking performance measurement : beyond the balanced scorecard (2002)
    Cambridge [u.a.] : Cambridge Univ. Press
    Details
    UID:
    b3kat_BV014640013
    Format: XIV, 202 S. , Ill., graph. Darst.
    Edition: 1. publ.
    ISBN: 0521812437
    Content: 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.
    Note: Includes bibliographical references and index
    Language: English
    Subjects: Economics
    RVK:
    QP 320
    RVK:
    QP 360
    RVK:
    QP 361
    Keywords: Unternehmen ; Leistungsmessung
    URL: Sample text
    URL: Verlagsmeldung
    URL: Table of contents
    Library Location Call Number Volume/Issue/Year Availability
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    Book
    EUV Frankfurt get availability status
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  • 4
    Book
    Book
    Rethinking performance measurement : beyond the balanced scorecard (2004)
    Cambridge [u.a.] : Cambridge Univ. Press
    Details
    UID:
    b3kat_BV023796190
    Format: XIV, 202 S. , Ill., graph. Darst.
    Edition: Reprinted
    ISBN: 0521812437
    Language: English
    Subjects: Economics
    RVK:
    QP 320
    RVK:
    QP 360
    RVK:
    QP 361
    Keywords: Unternehmen ; Leistungsmessung
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Book
    UB Potsdam get availability status
    BTU Cottbus get availability status
  • 5
    Online Resource
    Online Resource
    Rethinking Performance Measurement : Beyond the Balanced Scorecard (2003)
    Cambridge : Cambridge University Press
    Details
    UID:
    gbv_1653233907
    Format: Online-Ressource (1 online resource (220 p.)) , digital, PDF file(s).
    Edition: Online-Ausg.
    ISBN: 9780511753824
    Content: 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.
    Note: Title from publishers bibliographic system (viewed on 18 Feb 2013)
    Additional Edition: ISBN 9780521812436
    Additional Edition: Erscheint auch als Druck-Ausgabe Meyer, Marshall W. Rethinking performance measurement Cambridge [ u.a.] : Cambridge Univ. Press, 2002 ISBN 0521812437
    Language: English
    Subjects: Economics
    RVK:
    QP 361
    Keywords: Unternehmen ; Leistungsmessung
    DOI: 10.1017/CBO9780511753824
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Online Access
    Open Access Request
    Stabi Berlin
  • 6
    Online Resource
    Online Resource
    Rethinking Performance Measurement : Beyond the Balanced Scorecard (2003)
    Cambridge : Cambridge University Press
    Details
    UID:
    kobvindex_INT69546
    Format: 1 online resource (218 pages)
    Edition: 1st ed.
    ISBN: 9780521812436 , 9781139147996
    Content: 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, et cetera) are not the same
    Note: Cover -- Half-title -- Title -- Copyright -- Contents -- Figures -- Tables -- Preface -- Introduction -- Avoiding bedrock issues: the "balanced scorecard" -- Ideal performance measurement -- The performance chain -- The elemental conception of the firm -- A brief itinerary -- The bottom line -- 1 Why are performance measures so bad? -- Why all performance measures are second best -- How size and complexity complicate performance measurement -- Performance measurement in an entrepreneurial firm -- Performance measurement in a large firm -- The seven purposes of performance measures -- The four types of measures -- Market valuation -- Financial measures -- Non-financial measures -- Cost measures -- Comparing the four types of measures -- The paradox of large organizations -- How firms have sought to improve measurement -- Driving financial measures downward -- The multiunit firm as a tracking mechanism -- Economic value added -- Placing non-financial measures on an equal footing with financial measures -- The balanced scorecard approach -- Business models of performance -- The proliferation of measures -- The explosion of non-financial measures -- The preoccupation with market valuation -- The emphasis on costs -- The compression principle in measurement -- The challenge of simplifying measurement -- The bottom line -- 2 The running down of performance measures -- Why performance measures run down -- Positive learning -- Batting averages in major league baseball -- Hospitals -- Nuclear power plants -- Automotive defects -- Learning and the search for new measures -- Perverse learning -- Selection -- Suppression -- Consensus -- External change and the running down of performance measures -- Changing measures -- The case of General Electric -- A quantitative test -- Can running down be inconsequential? , Relative performance measurement and running down -- The use-it-and-lose-it principle in performance measurement -- The bottom line -- 3 In search of balance -- From financial measurement to balanced measurement and back again -- The focus on financial results: business unit earnings and margins -- The "performance improvement program" -- The balanced scorecard -- An analysis of the balanced scorecard -- Flowcharting the scorecard process -- Weighting measures -- Finding measures that look ahead to bottom-line performance -- What did the balanced scorecard communicate to employees? -- The elements of balanced performance measurement -- Finding the right measures -- Choose the initial measures -- Consider tradeoffs between generic and specific measures -- Validate measures by testing the business model -- Anticipate that measures will change -- Combining dissimilar measures -- Choose between formulaic and subjective combination of measures -- Manage distortions caused by compensation formulas -- Manage distortions caused by subjectivity -- Anticipate that the performance measurement system will change -- A brief summary -- The bottom line -- Postscript: From balanced performance measurement to a sales-focused strategy -- 4 From cost drivers to revenue drivers -- From activity-based costing to activity-based profitability analysis -- Products whose value is captured in specifications -- Products not made to specifications -- Time-sensitive products -- The nuts and bolts of activity-based profitability analysis -- From ABC to ABPA: a case in point -- Measuring customer profitability -- Managing customer complaints -- Assessing costs of the problem-resolution process -- Linking activities to revenues with ABPA -- Using ABPA to find revenue drivers -- Some outstanding issues -- Can non-financial measures be folded into ABPA? , Who bears the cost of inefficiency? -- Can ABPA be sustained? -- Does ABPA resolve critical measurement issues? -- Where ABPA does not apply: signaling commitments and values with performance measures -- The bottom line -- 5 Learning from ABPA -- How fine-grained measurement aids organizational learning -- Automobile assembly -- Software development -- Generalizing beyond two cases -- Learning from ABPA -- The screen in front of the banker -- Action and learning under ABPA -- Action implications -- Learning from action -- Sustaining learning -- Compensating people under ABPA -- Financial measures and the balanced scorecard versus ABPA -- Is ABPA advantageous? -- Measures and units -- Performance drivers -- Compensating people -- Learning -- Implementation -- Ease of implementation versus quality of measurement -- The bottom line -- 6 Managing and strategizing with ABPA -- An organizational design for ABPA -- The ABPA organization versus conventional organizational designs -- Organizational design in manufacturing versus the ABPA organization -- The ABPA organization and the e-commerce model -- ABPA as a strategic capability -- Balancing centralized and decentralized strategizing -- The bottom, bottom line -- Notes -- Introduction -- 1 Why are performance measures so bad? -- 2 The running down of performance measures -- 3 In search of balance -- 4 From cost drivers to revenue drivers -- 5 Learning from ABPA -- 6 Managing and strategizing with ABPA -- Index
    Additional Edition: Print version Meyer, Marshall W. Rethinking Performance Measurement Cambridge : Cambridge University Press,c2003 ISBN 9780521812436
    Language: English
    Keywords: Electronic books
    URL: FULL  ((OIS Credentials Required))
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Berlin International
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