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Rethinking Performance Measurement: Beyond the Balanced Scorecard - Tapa blanda

Meyer, Marshall

 
9780521103268: Rethinking Performance Measurement: Beyond the Balanced Scorecard
Tapa blanda
ISBN 10: 0521103266 ISBN 13: 9780521103268
Editorial: Cambridge University Press, 2009

Sinopsis

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.

"Sinopsis" puede pertenecer a otra edición de este libro.

Acerca del autor

MARSHALL W. MEYER is Professor of Management and Sociology at The Wharton School of the University of Pennsylvania.

"Sobre este título" puede pertenecer a otra edición de este libro.

Editorial
Cambridge University Press
Año de publicación
2009
Idioma
Inglés
ISBN 10 
0521103266
ISBN 13 
9780521103268
Encuadernación
Tapa blanda
Número de edición
1
Número de páginas
220
Contacto del fabricante
no disponible
Persona responsable
gpsr@libri.de
gpsr@libri.de

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