residual income—another performance measurement

... in measuring performance Most current performance measurement techniques are returns-based, and involve regressing the return of a portfolio on some benchmark return The measure of performance, ... Conditional Performance Measurement using Portfolio Weights: Evidence for Pension Funds June 2001 Abstract Recent studies of portfolio performance have separately introduced ... panel C of Table V show the performance of the median managers The medians provide a qualitatively similar picture of performance as the preceding panels The median performance is positive for...

Ngày tải lên: 29/04/2013, 14:07

... can capture the performance construct As such, job performance is best measured in terms of task performance and contextual performance or job relevant behaviors needed to enhance performance- related ... 4.011 16.045 0.936 Table 1: Factor Loadings for Job Performance Reliability Job Performance Task Performance Contextual Performance Overall Job Performance # of item 16 25 Mean 5.906 5.538 5.773 ... that performance construct should consist of task performance and contextual performance Both constructs are influenced by different factors, for instance job-related experience determines task performance...

Ngày tải lên: 11/09/2013, 11:44

... UMTS Performance Measurement A Practical Guide to KPIs for the UTRAN Environment Ralf Kreher Tektronix MPT Berlin GmbH & Co KG Germany UMTS Performance Measurement UMTS Performance Measurement ... Basic Approach to Capture and Filter Performance- Related Data in UTRAN 1.1.4 Performance Measurement Definitions of 3GPP 1.1.5 User Experience vs 3GPP Performance Measurement Definitions 1.1.5.1 Problems ... ‘Concepts and Requirements for Performance Measurement It defines all tasks for measurement job administration, e.g the start and stop of measurement procedures and how measurement jobs are initialised,...

Ngày tải lên: 06/03/2014, 19:20

... Sousa / Export Performance Measurement: An Evaluation of the Empirical Research in the Literature Export Performance Measurement: An Evaluation of the Empirical Research ... operationalize export performance, a problem that results in a variety of - mostly ad hoc - measurement schemes emphasizing different performance dimensions (Diamantopoulos 1998) These different measurement ... Sousa / Export Performance Measurement: An Evaluation of the Empirical Research in the Literature 10 TABLE Continued Performance Measure Subjective measures General Overall export performance Overall...

Ngày tải lên: 06/03/2014, 21:20

... around Measurement Areas, Measurement Categories, Measurement Groupings, and Measurement Indicators  Measurement Areas – The high-level organizing framework of the PRM capturing aspects of performance ... of a Performance Based Costing (PBC) system 13 2.2 A framework for measuring performance in new enterprise 17 2.2.1 Type of performance measurement 17 2.2.2 The importance of measurement ... 2.2.2 The importance of measurement performance 20 2.2.3 Issues with business performance measurement (BPM) 20 2.2.4 The framework for performance measurement in new company 24 2.3 Conceptual...

Ngày tải lên: 13/03/2014, 14:20

... this paper is to examine divisional performance measurement methods and related aspects of the rules of the game that govern the behavior of managers Performance measurement is one of the critical ... the performance measurement and evaluation system, (2) the reward and punishment system, and (3) the system for partitioning decision rights among individuals in an organization Performance measurement ... the performance of both individuals and subunits of an organization such as divisions or departments Performance evaluation is the process of attaching value weights to various measures of performance...

Ngày tải lên: 30/05/2014, 11:03

... Balanced Scorecard from Performance Measurement to Strategic Management: Part I’, Accounting Horizons, 15(1): 87–105 —— (2001b) ‘Transforming the Balanced Scorecard from Performance Measurement to Strategic ... strategy Information on formal fieldwork activity Corporate value, coherence, and strategic performance measurement in four cases Estimated manufacturing cost of a failure to coordinate process ... technique that started as a relatively straightforward call for greater levels of nonfinancial performance measurement (Kaplan and Norton 1992) Whilst the BSC seems ubiquitous it remains curiously...

Ngày tải lên: 20/06/2014, 18:20

... strategies (Shank and Govindarajan 1995; Kaplan and Cooper 1998) Performance measurement has evolved from enhancing the usefulness of performance measures by including both financial and non-financial ... understanding how strategy evolves within the organization Formal performance and reward systems provide information for both individual’s performance to be assessed in terms of meeting planned outcomes ... They aim to identify what is, or what should be, the strategy to lead to optimal organizational performance This involves describing the effective competitive positioning of the organization and...

Ngày tải lên: 20/06/2014, 18:20

... York: John Wiley Chenhall, R H (1997) ‘Reliance on Manufacturing Performance Measures, Total Quality Management and Organizational Performance , Management Accounting Research, 8: 187–206 —— (2003) ... Effects on Business-Unit Performance , Academy of Management Journal, 33: 259–85 —— and Gupta, A K (1985) ‘Linking Control Systems to Business Unit Strategy: Impact on Performance , Accounting, ... Improving Performance New York: Oxford University Press —— , Sutcliffe, K M., Miller, C C., and Glick, W H (1993) ‘Organizational Change and Redesign: Ideas and Insights for Improving Performance ,...

Ngày tải lên: 20/06/2014, 18:20

... perceived measurement system success and improved financial performance (Sandt et al 2001; Ittner and Larcker 2003; Marr 2004), surveys indicate that most companies with strategic performance measurement ... integrative liaison devices and firm performance There was a negative relation between the use of efficiency-based performance measures for the evaluation of manufacturing performance and the commitment ... future research is in the area of performance measurement, reward systems, and BSC Ittner et al (2003b) emphasized the need to go beyond the search for alignment of performance measures with strategy,...

Ngày tải lên: 20/06/2014, 18:20

... of performance measurements Performance measurement accounts for mutual dependency between the functions Performance measurement initiates individual goal setting and planning Performance measurement ... the firms The table also summarizes the role of performance measurement in the firms Table Corporate value, coherence, and strategic performance measurement in four cases Company name ErcoPharm ... ABC becomes activity-based management The BSC stops being a high-level performance measurement system for non-financial performance measures and becomes instead a cornerstone of strategic management—as...

Ngày tải lên: 20/06/2014, 18:20

... were catalysts for developing strategic performance measurements and the scorecard played a role in 142 ALLAN HANSEN & JAN MOURITSEN Problematization: Poor performance Decoupled processes Process ... problems, and the role of strategic performance measurement the representation of corporate value and coherence—in the four firms differed dramatically In ErcoPharm, measurements were used to link ... was so well accepted The balanced scorecard is not just a strategic measurement system, it is a short way to things better The measurements in the BSC were seen as resources for comparing sales...

Ngày tải lên: 20/06/2014, 18:20

... that your product is oriented for performance There is only one promise that you have [for customers] on this product, and that is that you’ll offer the highest performance capability at the time ... O’LEARY Table Relative performance indicators for the Pentium II microprocessor Process generation Minimum feature-size (microns) Products Brand name Version Date of first shipment Performance indicators ... procedures, and intervention policies established in the development site The trajectory of improved performance in the development site is thus to be continued within each of the high-volume factories,...

Ngày tải lên: 20/06/2014, 18:20

... payback 153 Pentium II processor, and Intel 173–4, 175 Perera, S 76 performance information, and practice theory 122 performance measurement and the BSC 65–8, 81, 127, 131, 134 Conference Board ... 135–8, 138, 143 mini-scorecards (personal BSC) 136 and organizational strategymaking 106 and performance measurement 65–8, 81, 127, 131, 135 and practice theory 121, 122 and process approaches to ... 80, 81 and operational strategies 73 and strategic data analysis 88, 89–93, 95–7 strategic performance measurement systems 125 uncoordinated analysis of 101–2 Pinochet, G and E 19 planning, BSC...

Ngày tải lên: 20/06/2014, 18:20

... strategies (Shank and Govindarajan 1995; Kaplan and Cooper 1998) Performance measurement has evolved from enhancing the usefulness of performance measures by including both financial and non-financial ... understanding how strategy evolves within the organization Formal performance and reward systems provide information for both individual’s performance to be assessed in terms of meeting planned outcomes ... They aim to identify what is, or what should be, the strategy to lead to optimal organizational performance This involves describing the effective competitive positioning of the organization and...

Ngày tải lên: 21/06/2014, 03:20

... York: John Wiley Chenhall, R H (1997) ‘Reliance on Manufacturing Performance Measures, Total Quality Management and Organizational Performance , Management Accounting Research, 8: 187–206 —— (2003) ... Effects on Business-Unit Performance , Academy of Management Journal, 33: 259–85 —— and Gupta, A K (1985) ‘Linking Control Systems to Business Unit Strategy: Impact on Performance , Accounting, ... Improving Performance New York: Oxford University Press —— , Sutcliffe, K M., Miller, C C., and Glick, W H (1993) ‘Organizational Change and Redesign: Ideas and Insights for Improving Performance ,...

Ngày tải lên: 21/06/2014, 03:20

... perceived measurement system success and improved financial performance (Sandt et al 2001; Ittner and Larcker 2003; Marr 2004), surveys indicate that most companies with strategic performance measurement ... integrative liaison devices and firm performance There was a negative relation between the use of efficiency-based performance measures for the evaluation of manufacturing performance and the commitment ... future research is in the area of performance measurement, reward systems, and BSC Ittner et al (2003b) emphasized the need to go beyond the search for alignment of performance measures with strategy,...

Ngày tải lên: 21/06/2014, 03:20

... study of strategic performance measurement (Gates 1999), for example, found that the leading roadblock to implementing strategic performance measurement systems is avoiding the measurement of ‘hard-to-measure’ ... development of new performance measurement systems that better reflect strategic objectives and their drivers Our research indicates that the implementation of effective strategic performance measurement ... which a measure captures random measurement error’ rather than actual performance changes 98 CHRISTOPHER D ITTNER & DAVID F LARCKER (i.e high reliability occurs when measurement error is low) Many...

Ngày tải lên: 21/06/2014, 03:20

... of performance measurements Performance measurement accounts for mutual dependency between the functions Performance measurement initiates individual goal setting and planning Performance measurement ... the firms The table also summarizes the role of performance measurement in the firms Table Corporate value, coherence, and strategic performance measurement in four cases Company name ErcoPharm ... ABC becomes activity-based management The BSC stops being a high-level performance measurement system for non-financial performance measures and becomes instead a cornerstone of strategic management—as...

Ngày tải lên: 21/06/2014, 03:20

... were catalysts for developing strategic performance measurements and the scorecard played a role in 142 ALLAN HANSEN & JAN MOURITSEN Problematization: Poor performance Decoupled processes Process ... problems, and the role of strategic performance measurement the representation of corporate value and coherence—in the four firms differed dramatically In ErcoPharm, measurements were used to link ... was so well accepted The balanced scorecard is not just a strategic measurement system, it is a short way to things better The measurements in the BSC were seen as resources for comparing sales...

Ngày tải lên: 21/06/2014, 03:20