英國國際會計研究生課程講義---管理會計managementaccounting--_lecture_-免費閱讀
【正文】 Cons… + Complete capturing a variety of aspects (activities and results) of performance ! + Analytic can depose performance into different (financial amp。 Hopwood, 1972 AccountingBased Measures Pros amp。 Cons… + Controllable can be tailored to match the authority / responsibility limits of any level of manager… + Objective amp。 Govindarajan (2022), Ch. 11. The DecisionFacilitating Role of Performance Measures… What they are… …Operational definitions, dimensions of the manager?s behaviour / performance What they do… …they break down mission, strategy 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 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) 。 Cons… + Congruent Best indicators of value creation available ! + Objective / Unbiased measurement ! + 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 ?
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