英國國際會(huì)計(jì)研究生課程講義---管理會(huì)計(jì)managementaccounting--_lecture_(文件)
【正文】 Available on a timely basis ! + Understandable, in terms of what they represent ! + Cost effective, do not require any pany measurement expense ! Feasibility ? not available for all panies / units… Controllability ? Influenced by top mgrs decisions only ? Influenced by a number of uncontrollable exogenous / macroeconomic factors outside mgrs’ control ? Accuracy ? Reflective of future market expectations ? Can reflect market valuation ‘a(chǎn)nomalies’ ? Source : Merchant (2022) Performance Measurement in Practice… Source : Emmanuel, Otley amp。 objectives municate key success drivers direct attention to critical success factors coordinate activities necessary for achievement Organisational Goals Formal Performance Measurement System Individual Manager?s Goals System of Organisational Rewards A : Aspects of behaviour which are necessary for achieving wider anisational purposes. B : Aspects of behaviour which managers are likely to concentrate on, in fulfillment of their personal goals. C : Behaviour formally measured by management control systems. A B C Source : Hopwood (1973, 1974) Influencing Behaviour through Management Control Systems Eaglet plc – Company Mission… Eaglet?s Balanced Score Card… “ …plete measures of performance for decision facilitating purposes should be inclusive of both the activities and the results which need to be performed and achieved” (Simons, 1995) “…precision is essentially the inverse of the variance in the performance measure or, in other words, the lack of ?noise? in the measure” (Banker amp。 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
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