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| 008 | 020725s2002 nyua b 001 0 eng | |
| 010 | ▼a 2002031068 | |
| 020 | ▼a 0521812437 | |
| 035 | ▼a KRIC08900495 | |
| 040 | ▼a DLC ▼c DLC ▼d DLC ▼d 248009 ▼d 248009 ▼d 244002 | |
| 042 | ▼a pcc | |
| 050 | 0 0 | ▼a HD58.9 ▼b .M487 2002 |
| 082 | 0 0 | ▼a 658.401 ▼2 22 |
| 090 | ▼a 658.401 ▼b M613r | |
| 100 | 1 | ▼a Meyer, Marshall W. |
| 245 | 1 0 | ▼a Rethinking performance measurement : ▼b beyond the balanced scorecard / ▼c Marshall W. Meyer. |
| 260 | ▼a Cambridge, UK ; ▼a New York : ▼b Cambridge University Press , ▼c 2002. | |
| 300 | ▼a xiv, 202 p. : ▼b ill. ; ▼c 24 cm. | |
| 504 | ▼a Includes bibliographical references (p. 187-197) and index. | |
| 650 | 0 | ▼a Organizational effectiveness ▼x Measurement. |
| 650 | 0 | ▼a Performance ▼x Measurement. |
| 650 | 0 | ▼a Total quality management. |
소장정보
| No. | 소장처 | 청구기호 | 등록번호 | 도서상태 | 반납예정일 | 예약 | 서비스 |
|---|---|---|---|---|---|---|---|
| No. 1 | 소장처 세종학술정보원/사회과학실(4층)/ | 청구기호 658.401 M613r | 등록번호 151185484 (3회 대출) | 도서상태 대출불가(자료실) | 반납예정일 | 예약 | 서비스 |
컨텐츠정보
책소개
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.
This book explains why performance measurement remains a vexing problem for business firms and other kinds of organisations.
정보제공 :
목차
Introduction; 1. Why are performance measures so bad?; 2. The running down of performance measures; 3. In search of balance; 4. From cost drivers to revenue drivers; 5. Learning from ABPA; 6. Managing and strategising with ABPA; Notes; Index.
정보제공 :