Performance measurement & control systems for implementing strategy:
Gespeichert in:
1. Verfasser: | |
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Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Upper Saddle River, NJ
Prentice Hall
2000
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Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | XII, 348 S. |
ISBN: | 0130219452 |
Internformat
MARC
LEADER | 00000nam a2200000 c 4500 | ||
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650 | 4 | |a Controllership | |
650 | 4 | |a Cost control | |
650 | 4 | |a Industrial efficiency |x Evaluation | |
650 | 4 | |a Industrial management |x Evaluation | |
650 | 4 | |a Managerial accounting | |
650 | 4 | |a Managerial accounting |x Case studies | |
650 | 4 | |a Strategic planning | |
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Datensatz im Suchindex
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adam_text | CONTENTS
Preface xi
I. Foundations for Implementing Strategy 1
1. Organizational Tensions to be Managed 3
Systems for Performance Measurement and Control 4
Balancing Organizational Tensions 7
Chapter Summary 15
2. Basics for Successful Strategy 16
Corporate Strategy and Business Strategy 16
Competitive Market Dynamics 18
Resources and Capabilities of a Business 21
The 4 Ps of Strategy 27
Chapter Summary 36
3. Organizing for Performance 38
Purpose of Structure 38
Design of Work Units 39
Basic Design Choices 39
A Hierarchy of Accountability 46
Specialization and Market Responsiveness 48
Accountability and Span of Control 50
Span of Attention 53
Chapter Summary 56
4. Using Information for Performance Measurement and Control 57
Organizational Process Model 59
The Choice of What to Control 62
Uses of Information 67
Conflicts in the Use of Management Information 72
Chapter Summary 74
II. Creating Performance Measurement Systems 75
5. Building a Profit Plan 77
Three Wheels of Profit Planning 78
The Profit Wheel 80
Cash Wheel 89
ROE Wheel 97
JTS
Using the Profit Wheels to Test Strategy 104
Chapter Summary 108
6. Evaluating Strategic Profit Performance 110
Strategic Profitability 111
Competitive Effectiveness: Market Share Variances 115
Competitive Effectiveness: Revenue Variances 118
Summary of Competitive Effectiveness Variances 120
Volume Adjusted Profit Plan 121
Operating Efficiencies: Variable Costs 122
Operating Efficiencies: Nonvariable Costs 126
Summary of Operating Efficiency Variances 129
Interpreting Strategic Profitability Variances 130
Using Strategic Profitability Analysis 132
Chapter Summary 136
7. Designing Asset Allocation Systems 137
Asset Allocation Systems 137
Sorting Assets by Category 143
Evaluating Asset Acquisition Proposals 144
Putting It All Together 156
Chapter Summary 157
8. Linking Performance to Markets 159
Transfer Prices: Managing Markets Inside the Firm 159
Transfer Pricing Alternatives 161
Transfer Pricing Effects and Trade Offs 166
Linking Profit Performance to External Markets 170
Economic Value Added 176
Linking External Markets and Internal Operations: Back
to the Profit Plan 181
Chapter Summary 185
9. Building a Balanced Scorecard 186
The Balanced Scorecard 187
Testing the Linkage of Multiple Scorecard Measures
to a Single Strategy 200
Four Perspectives: Are These Sufficient? 203
Chapter Summary 203
III. Achieving Profit Goals and Strategies 205
10. Using Diagnostic and Interactive Control Systems 207
Diagnostic Control Systems 208
Interactive Control Systems 214
Return on Management 226
Building Block Summary 227
Chapter Summary 229
11. Aligning Performance Goals and Incentives 230
The Nature of Performance Goals 230
CONTENTS Vil
Selecting Performance Measures 234
Setting the Performance Bar 240
Aligning Incentives 245
Executive Compensation at Ford Motor Company 252
Chapter Summary 253
12. Identifying Strategic Risk 255
Sources of Strategic Risk 255
Assessing Internal Risk Pressures 264
Misrepresentation and Fraud 269
Learning What Risks to Avoid 273
Chapter Summary 274
13. Managing Strategic Risk 275
Beliefs and Boundaries 275
Business Conduct Boundaries 278
Internal Controls 284
Strategic Boundaries 289
Chapter Summary 295
14. Levers of Control for Implementing Strategy 301
Levers of Control 301
Levers of Control and Human Behavior 306
Applying the Levers of Control 308
Taking Charge of a Business 313
Achieving Profit Goals and Strategies 316
IV. Case Studies 317
1: ATH Technologies, Inc.: Making the Numbers 319
2: J Boats 333
3: MCI Communications: Planning for the 1990s 349
4: Asea Brown Boveri 359
5: ABB: Accountability Times Two (A) 371
6: ABB: Accountability Times Two (B) 374
7: ABB: The ABACUS System 376
8: Roy Rogers Restaurants 396
9: Codman Shurtleff, Inc.: Planning and Control System 414
10: Hanson Ski Products 429
11: Walker and Company: Profit Plan Decisions 436
12: Compagnie du Froid, S.A. 446
13: Texas Eastman Company 456
14: Burlington Northern: The ARES Decision (A) 473
15: Tennessee Controls: The Strategic Ranking Problem 495
16: Birch Paper Company 509
17: Polysar Limited 511
18: Purity Steel Corporation, 1995 522
19: Western Chemical Corporation: Divisional Performance Measurement 531
20: Chadwick, Inc.: The Balanced Scorecard 539
21: Mobil USM R (A): Linking the Balanced Scorecard 544
:nts
22: Citibank: Performance Evaluation 562
23: Nordstrom: Dissension in the Ranks? (A) 571
24: Turner Construction Company: Project Management Control Systems 592
25: Mary Kay Cosmetics: Sales Force Incentives (A) 609
26: Duckworth Industries, Inc.—Incentive Compensation Programs 625
27: Kidder, Peabody, Co.: Creating Elusive Profits 646
28: Westchester Distributing, Inc. (A) 665
29: Automatic Data Processing: The EFS Decision 677
30: Hamilton Financial Investments: A Franchise Built on Trust 689
31: Automation Consulting Services 708
32: Becton Dickinson—Designing the New SOF Planning Process 717
33: Guidant Corporation: Shaping Culture Through Systems 732
Further Reading 749
Glossary 763
Index 773
|
any_adam_object | 1 |
author | Simons, Robert |
author_facet | Simons, Robert |
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author_sort | Simons, Robert |
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bvnumber | BV013967348 |
callnumber-first | H - Social Science |
callnumber-label | HF5657 |
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classification_rvk | QP 320 |
ctrlnum | (OCoLC)247406498 (DE-599)BVBBV013967348 |
dewey-full | 658.1511 |
dewey-hundreds | 600 - Technology (Applied sciences) |
dewey-ones | 658 - General management |
dewey-raw | 658.1511 |
dewey-search | 658.1511 |
dewey-sort | 3658.1511 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Wirtschaftswissenschaften |
format | Book |
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genre_facet | Fallstudiensammlung |
id | DE-604.BV013967348 |
illustrated | Not Illustrated |
indexdate | 2024-07-09T18:55:17Z |
institution | BVB |
isbn | 0130219452 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009560129 |
oclc_num | 247406498 |
open_access_boolean | |
owner | DE-1049 DE-703 DE-384 DE-634 DE-83 |
owner_facet | DE-1049 DE-703 DE-384 DE-634 DE-83 |
physical | XII, 348 S. |
publishDate | 2000 |
publishDateSearch | 2000 |
publishDateSort | 2000 |
publisher | Prentice Hall |
record_format | marc |
spelling | Simons, Robert Verfasser aut Performance measurement & control systems for implementing strategy Robert Simons Upper Saddle River, NJ Prentice Hall 2000 XII, 348 S. txt rdacontent n rdamedia nc rdacarrier Controllership Cost control Industrial efficiency Evaluation Industrial management Evaluation Managerial accounting Managerial accounting Case studies Strategic planning Strategisches Management (DE-588)4124261-0 gnd rswk-swf Unternehmensplanung (DE-588)4078609-2 gnd rswk-swf Strategische Planung (DE-588)4309237-8 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content Unternehmensplanung (DE-588)4078609-2 s Strategische Planung (DE-588)4309237-8 s Strategisches Management (DE-588)4124261-0 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009560129&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Simons, Robert Performance measurement & control systems for implementing strategy Controllership Cost control Industrial efficiency Evaluation Industrial management Evaluation Managerial accounting Managerial accounting Case studies Strategic planning Strategisches Management (DE-588)4124261-0 gnd Unternehmensplanung (DE-588)4078609-2 gnd Strategische Planung (DE-588)4309237-8 gnd |
subject_GND | (DE-588)4124261-0 (DE-588)4078609-2 (DE-588)4309237-8 (DE-588)4522595-3 |
title | Performance measurement & control systems for implementing strategy |
title_auth | Performance measurement & control systems for implementing strategy |
title_exact_search | Performance measurement & control systems for implementing strategy |
title_full | Performance measurement & control systems for implementing strategy Robert Simons |
title_fullStr | Performance measurement & control systems for implementing strategy Robert Simons |
title_full_unstemmed | Performance measurement & control systems for implementing strategy Robert Simons |
title_short | Performance measurement & control systems for implementing strategy |
title_sort | performance measurement control systems for implementing strategy |
topic | Controllership Cost control Industrial efficiency Evaluation Industrial management Evaluation Managerial accounting Managerial accounting Case studies Strategic planning Strategisches Management (DE-588)4124261-0 gnd Unternehmensplanung (DE-588)4078609-2 gnd Strategische Planung (DE-588)4309237-8 gnd |
topic_facet | Controllership Cost control Industrial efficiency Evaluation Industrial management Evaluation Managerial accounting Managerial accounting Case studies Strategic planning Strategisches Management Unternehmensplanung Strategische Planung Fallstudiensammlung |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009560129&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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