英國國際會(huì)計(jì)研究生課程講義---管理會(huì)計(jì)managementaccounting--_lecture_(已修改)
2025-08-03 21:51 本頁面
【正文】 The Main Principles behind the Balanced Scorecard… Emphasis on Performance Management (not only Measurement) An Explicit Link with Strategy… CombinationofMeasures System amp。 Multiplicity of Perspectives Balance between…financial information of past performance (feedback control) …qualitative information of the drivers of future performance (feedforward control) Explicit CauseandEffect Relationships between… …performance outes … performance drivers of those outes An Example of a MCS : The Balanced Score Card (BSC) Designing Management Control Systems… The design of any management control system revolves around five main issues (Otley, 1999 。 Merchant, 1989)… ? identifying the key objectives to be achieved. ? devising performance measures that can reflect the objectives. ? setting performance standards that will distinguish between deficient, satisfactory, and superlative performance on the measures. ? identifying rewards for achievement and the way rewards are linked with measured results. ? specifying the information flows and feedback and feedforward loops that will allow learning. OBJECTIVES PERFORMANCE INDICATORS TARGETS, STANDARDS REWARD SYSTEM LEARNING SINGLE LOOP LEARNING DOUBLE LOOP LEARNING Control in Management Control Systems Theory “…what are the dimensions of ?good? performance and how are they to be measured ?” (Otley, 1987) “…what are appropriate standards for performance and how are they to be established ?” (Otley, 1987) “…h(huán)ow are rewards (or penalties) to be linked to results ? (Otley, 1987) Source : Otley (1987) 。 Merchant (1989) Otley?s Performance Management amp。 Control Framework “What you measure is what you get…” Source : Anthony amp。 Govindarajan (2022), Ch. 11. The DecisionFacilitating Role of Performance Measures… What they are… …Opera
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