Format:
1 Online-Ressource (xiv, 202 pages)
,
digital, PDF file(s)
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
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
Note:
Title from publisher's bibliographic system (viewed on 05 Oct 2015)
Additional Edition:
ISBN 9780521812436
Additional Edition:
ISBN 9780521103268
Additional Edition:
Print version ISBN 9780521812436
Language:
English
Subjects:
Economics
Keywords:
Unternehmen
;
Leistungsmessung
DOI:
10.1017/CBO9780511753824
Bookmarklink
