... CHAPTER THREE Risk Management in Theory and Practice 43 What Is Risk? 44 v vi Risk Management and Performance in the Balkans Support Contract Practical Guidance for Managing Risk 46 ... records, studies, and press reports and by interviewing customers, contractors, and other observers xi xii Risk Management and Performance in the Balkans Support Contract Origins and Key Characteristics ... LOGCAP and other, more recent CSS xx Risk Management and Performance in the Balkans Support Contract activities in Afghanistan, Iraq, and elsewhere, we see evidence of risks to readiness and security...
Ngày tải lên: 30/03/2014, 15:20
... value, coherence, and strategic performance measurement in four cases Estimated manufacturing cost of a failure to coordinate process generation and product designs Required rates and directions ... be (Tomkins and Carr 1996; Guilding et al 2000; Roslender and Hart 2003) High-profile and active authors such as Goldratt and Cox (1992) argued strongly against the benefits of ABC, and many surveys ... greater levels of nonfinancial performance measurement (Kaplan and Norton 1992) Whilst the BSC seems ubiquitous it remains curiously flexible and undefined (see Hansen and Mouritsen, this volume),...
Ngày tải lên: 20/06/2014, 18:20
Controlling Strategy Management, Accounting, and Performance Measurement_2 pdf
... (Abernethy and Lillis 1995) Chenhall and Langfield-Smith (1998) linked performance with combinations of various traditional and CONTENT AND PROCESS APPROACHES 17 contemporary controls and a range ... budgets and organic decision processes (Chenhall and Morris 1995; Chapman 1998) and the interactive use of MCS (Simons 1995; Abernethy CONTENT AND PROCESS APPROACHES 27 and Brownell 1999; Bisbe and ... products and markets, dividing firms into defenders, prospectors, analysers, and reactors Shortell and Zajac (1990) provided an examin- CONTENT AND PROCESS APPROACHES 15 ation of Miles and Snow’s...
Ngày tải lên: 20/06/2014, 18:20
Controlling Strategy Management, Accounting, and Performance Measurement_3 doc
... —— , Sutcliffe, K M., Miller, C C., and Glick, W H (1993) ‘Organizational Change and Redesign: Ideas and Insights for Improving Performance , Understanding and Predicting Organizational Change ... (Lukka 1988) and participative budgeting (Shields and Shields 1998) also breaks from the commandand-control view to suggest a different view, less rigid and more open to innovation Ahrens and Chapman ... space and code certain behaviours with the objective of reducing risk (and the associated experimentation) and waste Certain boundary systems— statements that define and communicate specific risks...
Ngày tải lên: 20/06/2014, 18:20
Controlling Strategy Management, Accounting, and Performance Measurement_5 doc
... (Miller and O’Leary 2005); and how MCS can be designed and used to promote improved strategic performance and control through the creation of strategic knowledge and strategic thinking (Ittner and ... have focused on the use and benefits of, or emphasis on, performance measures (Abernethy and Lillis 1995; Chenhall and Langfield-Smith 1998; Baines and Langfield-Smith 2003) and this is also true ... ‘Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard’, The Accounting Review, 78(3): 725–58 —— —— , and Randall, T (2003b) Performance Implications of Strategic Performance...
Ngày tải lên: 20/06/2014, 18:20
Controlling Strategy Management, Accounting, and Performance Measurement_7 docx
... functions Performance measurement initiates individual goal setting and planning Performance measurement enables comparison of process and performance in different sales divisions Performance measurement ... new management control and performance measurement systems (e.g Anderson 1995; Shields 1995; Anderson and Young 1999; Cavalluzzo and Ittner 2004), showing how selection and interpretation of metrics, ... control and other organizational systems through networks of individuals (and non-humans) (e.g Briers and Chua 2001; Jones and MCS AND THE CRAFTING OF STRATEGY 121 Dugdale 2002; Dechow and Mouritsen...
Ngày tải lên: 20/06/2014, 18:20
Controlling Strategy Management, Accounting, and Performance Measurement_8 pot
... Organizations and Society, 20(2/3): 111–45 Cooper, R and Slagmulder, R (1997) Target Costing and Value Engineering Portland, OR: Productivity Press Goold, M and Campbell, A (1987) Strategies and Styles: ... benchmarking, and the development of BPR The BSC was bent around organizational problems, and the role of strategic performance measurement the representation of corporate value and coherence—in ... visibility into goals and objectives In Columbus IT the concern was to compare processes by measurement, and for BRFkredit, the measurements were used to signify the effect of a new and transformed...
Ngày tải lên: 20/06/2014, 18:20
Controlling Strategy Management, Accounting, and Performance Measurement_9 pptx
... manufactures hardware and software products for Internet-based and local-area networking, as well as chip-sets, motherboards, flash-memories, and other ‘building blocks’ for computing and Internet-based ... product, and factory designs with one another internally, and with those of suppliers, complementors, and customers externally They include the expense of the organization structures and systems ... including NPV and net present cost, as mandated by Intel’s Capital Project Authorization manual ‘Moore’s law’ is named for Intel co-founder and chairman-emeritus Gordon Moore, who noted in 1975, and on...
Ngày tải lên: 20/06/2014, 18:20
Controlling Strategy Management, Accounting, and Performance Measurement_10 docx
... 136 and organizational strategymaking 106 and performance measurement 65–8, 81, 127, 131, 135 and practice theory 121, 122 and process approaches to strategy 25 and reward systems 65–8, 81 and ... 132, 148 and BRFkredit 131, 140–2, 143 and Columbus IT Partner 131, 137–40, 143 and content approaches to strategy 22 and corporate value and coherence 126–48 and ErcoPharm 131, 132–4, 143 and Kvadrat ... content and process approaches to 25–7, 29–30 and innovation 38 and MCS and strategy 22–3 organizational inertia organizational problems and the BSC 138, 140, 142, 145 and corporate value and coherence...
Ngày tải lên: 20/06/2014, 18:20
Controlling Strategy Management and Performance Measurement_2 pptx
... (Abernethy and Lillis 1995) Chenhall and Langfield-Smith (1998) linked performance with combinations of various traditional and CONTENT AND PROCESS APPROACHES 17 contemporary controls and a range ... budgets and organic decision processes (Chenhall and Morris 1995; Chapman 1998) and the interactive use of MCS (Simons 1995; Abernethy CONTENT AND PROCESS APPROACHES 27 and Brownell 1999; Bisbe and ... products and markets, dividing firms into defenders, prospectors, analysers, and reactors Shortell and Zajac (1990) provided an examin- CONTENT AND PROCESS APPROACHES 15 ation of Miles and Snow’s...
Ngày tải lên: 21/06/2014, 03:20
Controlling Strategy Management and Performance Measurement_3 docx
... —— , Sutcliffe, K M., Miller, C C., and Glick, W H (1993) ‘Organizational Change and Redesign: Ideas and Insights for Improving Performance , Understanding and Predicting Organizational Change ... (Lukka 1988) and participative budgeting (Shields and Shields 1998) also breaks from the commandand-control view to suggest a different view, less rigid and more open to innovation Ahrens and Chapman ... space and code certain behaviours with the objective of reducing risk (and the associated experimentation) and waste Certain boundary systems— statements that define and communicate specific risks...
Ngày tải lên: 21/06/2014, 03:20
Controlling Strategy Management and Performance Measurement_5 pdf
... (Miller and O’Leary 2005); and how MCS can be designed and used to promote improved strategic performance and control through the creation of strategic knowledge and strategic thinking (Ittner and ... have focused on the use and benefits of, or emphasis on, performance measures (Abernethy and Lillis 1995; Chenhall and Langfield-Smith 1998; Baines and Langfield-Smith 2003) and this is also true ... ‘Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard’, The Accounting Review, 78(3): 725–58 —— —— , and Randall, T (2003b) Performance Implications of Strategic Performance...
Ngày tải lên: 21/06/2014, 03:20
Controlling Strategy Management and Performance Measurement_6 docx
... generic performance measurement frameworks and management intuition that currently guide many strategic performance measurement initiatives, and to place more emphasis on the use of quantitative and ... Nonfinancial Performance Measurement , Harvard Business School Press, 81(11): 88–95 —— —— , and Randall, T (2003) Performance Implications of Strategic Performance Measurement in Financial Services ... Buzas, T., and Ramaswamy, V (1995) ‘Making CSM a Power Tool’, Marketing Research, 7(3): 10–16 Sandt J., Schaeffer, U., and Weber, J (2001) ‘Balanced Performance Measurement Systems and Manager...
Ngày tải lên: 21/06/2014, 03:20
Controlling Strategy Management and Performance Measurement_7 pptx
... functions Performance measurement initiates individual goal setting and planning Performance measurement enables comparison of process and performance in different sales divisions Performance measurement ... new management control and performance measurement systems (e.g Anderson 1995; Shields 1995; Anderson and Young 1999; Cavalluzzo and Ittner 2004), showing how selection and interpretation of metrics, ... control and other organizational systems through networks of individuals (and non-humans) (e.g Briers and Chua 2001; Jones and MCS AND THE CRAFTING OF STRATEGY 121 Dugdale 2002; Dechow and Mouritsen...
Ngày tải lên: 21/06/2014, 03:20
Controlling Strategy Management and Performance Measurement_8 pptx
... Organizations and Society, 20(2/3): 111–45 Cooper, R and Slagmulder, R (1997) Target Costing and Value Engineering Portland, OR: Productivity Press Goold, M and Campbell, A (1987) Strategies and Styles: ... benchmarking, and the development of BPR The BSC was bent around organizational problems, and the role of strategic performance measurement the representation of corporate value and coherence—in ... visibility into goals and objectives In Columbus IT the concern was to compare processes by measurement, and for BRFkredit, the measurements were used to signify the effect of a new and transformed...
Ngày tải lên: 21/06/2014, 03:20
Controlling Strategy Management and Performance Measurement_9 ppt
... manufactures hardware and software products for Internet-based and local-area networking, as well as chip-sets, motherboards, flash-memories, and other ‘building blocks’ for computing and Internet-based ... product, and factory designs with one another internally, and with those of suppliers, complementors, and customers externally They include the expense of the organization structures and systems ... including NPV and net present cost, as mandated by Intel’s Capital Project Authorization manual ‘Moore’s law’ is named for Intel co-founder and chairman-emeritus Gordon Moore, who noted in 1975, and on...
Ngày tải lên: 21/06/2014, 03:20
Controlling Strategy Management and Performance Measurement_10 pptx
... 136 and organizational strategymaking 106 and performance measurement 65–8, 81, 127, 131, 135 and practice theory 121, 122 and process approaches to strategy 25 and reward systems 65–8, 81 and ... 132, 148 and BRFkredit 131, 140–2, 143 and Columbus IT Partner 131, 137–40, 143 and content approaches to strategy 22 and corporate value and coherence 126–48 and ErcoPharm 131, 132–4, 143 and Kvadrat ... content and process approaches to 25–7, 29–30 and innovation 38 and MCS and strategy 22–3 organizational inertia organizational problems and the BSC 138, 140, 142, 145 and corporate value and coherence...
Ngày tải lên: 21/06/2014, 03:20
Controlling strategy management and performance measurement_1 ppt
... (Abernethy and Lillis 1995) Chenhall and Langfield-Smith (1998) linked performance with combinations of various traditional and CONTENT AND PROCESS APPROACHES 17 contemporary controls and a range ... budgets and organic decision processes (Chenhall and Morris 1995; Chapman 1998) and the interactive use of MCS (Simons 1995; Abernethy CONTENT AND PROCESS APPROACHES 27 and Brownell 1999; Bisbe and ... products and markets, dividing firms into defenders, prospectors, analysers, and reactors Shortell and Zajac (1990) provided an examin- CONTENT AND PROCESS APPROACHES 15 ation of Miles and Snow’s...
Ngày tải lên: 21/06/2014, 13:20
Controlling strategy management and performance measurement_2 potx
... —— , Sutcliffe, K M., Miller, C C., and Glick, W H (1993) ‘Organizational Change and Redesign: Ideas and Insights for Improving Performance , Understanding and Predicting Organizational Change ... (Lukka 1988) and participative budgeting (Shields and Shields 1998) also breaks from the commandand-control view to suggest a different view, less rigid and more open to innovation Ahrens and Chapman ... space and code certain behaviours with the objective of reducing risk (and the associated experimentation) and waste Certain boundary systems— statements that define and communicate specific risks...
Ngày tải lên: 21/06/2014, 13:20
Controlling strategy management and performance measurement_3 pptx
... various performance measures and strategic outcomes, and hence provides an understanding of the decisions and activities that must be followed to achieve high financial performance (Kaplan and Norton ... of salary and non-salary components of rewards, the potential for linking managerial performance to both business unit and corporate performance, the frequency of performance measures and reward ... major theme Performance measures and reward systems and business strategy A significant area of research in this area is the fit between strategy and performance and reward systems Relative to...
Ngày tải lên: 21/06/2014, 13:20