Rethinking performance measurement: beyond the balanced scorecard
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 th...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2002
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| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 05 Oct 2015) |
| Beschreibung: | 1 online resource (xiv, 202 pages) |
| ISBN: | 9780511753824 |
| DOI: | 10.1017/CBO9780511753824 |
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| 520 | |a 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 | ||
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| author | Meyer, Marshall W. |
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| contents | 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. |
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| dewey-full | 658.4/01 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.4/01 |
| dewey-search | 658.4/01 |
| dewey-sort | 3658.4 11 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1017/CBO9780511753824 |
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| isbn | 9780511753824 |
| language | English |
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| spelling | Meyer, Marshall W. Verfasser aut Rethinking performance measurement beyond the balanced scorecard Marshall W. Meyer Cambridge Cambridge University Press 2002 1 online resource (xiv, 202 pages) txt rdacontent c rdamedia cr rdacarrier 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. 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 Organizational effectiveness / Measurement Performance / Measurement Total quality management Unternehmen (DE-588)4061963-1 gnd rswk-swf Leistungsmessung (DE-588)4167290-2 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Leistungsmessung (DE-588)4167290-2 s 1\p DE-604 Erscheint auch als Druckausgabe 978-0-521-10326-8 Erscheint auch als Druckausgabe 978-0-521-81243-6 https://doi.org/10.1017/CBO9780511753824 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Meyer, Marshall W. Rethinking performance measurement beyond the balanced scorecard 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. Organizational effectiveness / Measurement Performance / Measurement Total quality management Unternehmen (DE-588)4061963-1 gnd Leistungsmessung (DE-588)4167290-2 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4167290-2 |
| title | Rethinking performance measurement beyond the balanced scorecard |
| title_auth | Rethinking performance measurement beyond the balanced scorecard |
| title_exact_search | Rethinking performance measurement beyond the balanced scorecard |
| title_full | Rethinking performance measurement beyond the balanced scorecard Marshall W. Meyer |
| title_fullStr | Rethinking performance measurement beyond the balanced scorecard Marshall W. Meyer |
| title_full_unstemmed | Rethinking performance measurement beyond the balanced scorecard Marshall W. Meyer |
| title_short | Rethinking performance measurement |
| title_sort | rethinking performance measurement beyond the balanced scorecard |
| title_sub | beyond the balanced scorecard |
| topic | Organizational effectiveness / Measurement Performance / Measurement Total quality management Unternehmen (DE-588)4061963-1 gnd Leistungsmessung (DE-588)4167290-2 gnd |
| topic_facet | Organizational effectiveness / Measurement Performance / Measurement Total quality management Unternehmen Leistungsmessung |
| url | https://doi.org/10.1017/CBO9780511753824 |
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