Business unit & divisional performance measurement:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London u.a.
Academic Press
1992
|
| Series: | Advanced management and accounting series
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | VI, 152 S. graph. Darst. |
| ISBN: | 012245670X |
Staff View
MARC
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| 245 | 1 | 0 | |a Business unit & divisional performance measurement |c Mahmoud Ezzamel |
| 264 | 1 | |a London u.a. |b Academic Press |c 1992 | |
| 300 | |a VI, 152 S. |b graph. Darst. | ||
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| 490 | 0 | |a Advanced management and accounting series | |
| 650 | 4 | |a Comptabilité de gestion | |
| 650 | 7 | |a Contabilidade gerencial |2 larpcal | |
| 650 | 7 | |a Producao (economia) |2 larpcal | |
| 650 | 4 | |a Productivité - Comptabilité | |
| 650 | 4 | |a Industrial productivity |x Evaluation | |
| 650 | 4 | |a Industrial productivity |x Measurement | |
| 650 | 4 | |a Managerial accounting | |
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Record in the Search Index
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| adam_text | Contents
Series Editor s Preface vii
Introduction *
The Emergence and Attributes of
Multidivisional Structures 5
Centralisation, decentralisation and divisionalisation 6
The arguments for and against divisionalisation 9
Objectives of divisional performance measurement 14
Responsibility centres: some clarifications 15
Summary
Questions 1°
Traditional Accounting Measures of
Performance . ¦*•
Criteria for evaluation 20
Traditional accounting profit 25
Return on investment 27
Residual income 30
Some common limitations of the above three
income indices •*/
Sales revenue as performance measures 39
Summary ^3
_ . 44.
Questions
Non Traditional Financial Measures of
Performance 49
Discounted cash flow (DCF) income the basic
model 5°
Divisional goal model and DCF 53
Challenges to DCF applications 58
Deriving divisional risk premiums 61
Summary
Appendix 3.1 67
Questions ^
vi Contents
4 Monitoring Divisional Capital Investment
Decisions 72
The theoretical framework 73
Resource allocation: empirical evidence 77
A formal model of resource allocation 85
Summary 91
Appendix 4.1 92
Questions 96
5 Beyond Financial Measures of Divisional
Performance 97
Non financial controls in the markets and
hierarchies framework 98
Structural controls in divisionalised organisations 101
Non financial, quantifiable performance measures 115
Qualitative controls 121
Summary 123
Questions 125
6 Summary, Implications and Future
Developments 127
Summary of previous chapters 128
Implications of previous analysis 134
The future: some further implications 136
Summary 140
Bibliography 142
Index 149
¦i
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| indexdate | 2024-07-09T17:28:27Z |
| institution | BVB |
| isbn | 012245670X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005954941 |
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| physical | VI, 152 S. graph. Darst. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
| publisher | Academic Press |
| record_format | marc |
| series2 | Advanced management and accounting series |
| spelling | Ezzamel, Mahmoud Verfasser aut Business unit & divisional performance measurement Mahmoud Ezzamel London u.a. Academic Press 1992 VI, 152 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Advanced management and accounting series Comptabilité de gestion Contabilidade gerencial larpcal Producao (economia) larpcal Productivité - Comptabilité Industrial productivity Evaluation Industrial productivity Measurement Managerial accounting Divisionalisierung (DE-588)4127441-6 gnd rswk-swf Leistungsmessung (DE-588)4167290-2 gnd rswk-swf Divisionalisierung (DE-588)4127441-6 s Leistungsmessung (DE-588)4167290-2 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005954941&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ezzamel, Mahmoud Business unit & divisional performance measurement Comptabilité de gestion Contabilidade gerencial larpcal Producao (economia) larpcal Productivité - Comptabilité Industrial productivity Evaluation Industrial productivity Measurement Managerial accounting Divisionalisierung (DE-588)4127441-6 gnd Leistungsmessung (DE-588)4167290-2 gnd |
| subject_GND | (DE-588)4127441-6 (DE-588)4167290-2 |
| title | Business unit & divisional performance measurement |
| title_auth | Business unit & divisional performance measurement |
| title_exact_search | Business unit & divisional performance measurement |
| title_full | Business unit & divisional performance measurement Mahmoud Ezzamel |
| title_fullStr | Business unit & divisional performance measurement Mahmoud Ezzamel |
| title_full_unstemmed | Business unit & divisional performance measurement Mahmoud Ezzamel |
| title_short | Business unit & divisional performance measurement |
| title_sort | business unit divisional performance measurement |
| topic | Comptabilité de gestion Contabilidade gerencial larpcal Producao (economia) larpcal Productivité - Comptabilité Industrial productivity Evaluation Industrial productivity Measurement Managerial accounting Divisionalisierung (DE-588)4127441-6 gnd Leistungsmessung (DE-588)4167290-2 gnd |
| topic_facet | Comptabilité de gestion Contabilidade gerencial Producao (economia) Productivité - Comptabilité Industrial productivity Evaluation Industrial productivity Measurement Managerial accounting Divisionalisierung Leistungsmessung |
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