03163nam 22006374a 450 991082917930332120200520144314.01-107-13290-81-280-16119-11-139-14799-40-511-12037-00-511-06463-20-511-05830-60-511-30560-50-511-75382-90-511-07309-7(MiAaPQ)EBC217863(Au-PeEL)EBL217863(CaPaEBR)ebr10070201(CaONFJC)MIL16119(OCoLC)57204658(UkCbUP)CR9780511753824(PPN)183062310(CKB)1000000000018089(EXLCZ)99100000000001808920020725d2002 uy 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierRethinking performance measurement beyond the balanced scorecard /Marshall W. Meyer1st ed.Cambridge, UK ;New York Cambridge University Press20021 online resource (xiv, 202 pages) digital, PDF file(s)Title from publisher's bibliographic system (viewed on 05 Oct 2015).0-521-10326-6 0-521-81243-7 Includes bibliographical references (p. 187-197) and index.Why are performance measures so bad? -- Running down of performance measures -- In search of balance -- From cost drivers to revenue drivers -- Learning from ABPA -- Managing and strategizing with ABPA.Performance measurement remains a vexing problem for business firms and other kinds of organisations. This book explains why: the performance we want to measure (long-term cash flows, long-term viability) and the performance we can measure (current cash flows, customer satisfaction, etc.) are not the same. The 'balanced scorecard', which has been widely adopted by US firms, does not solve these underlying problems of performance measurement and may exacerbate them because it provides no guidance on how to combine dissimilar measures into an overall appraisal of performance. A measurement technique called activity-based profitability analysis (ABPA) is suggested as a partial solution, especially to the problem of combining dissimilar measures. ABPA estimates the revenue consequences of each activity performed for the customer, allowing firms to compare revenues with costs for these activities and hence to discriminate between activities that are ultimately profitable and those that are not.Organizational effectivenessMeasurementPerformanceMeasurementTotal quality managementOrganizational effectivenessMeasurement.PerformanceMeasurement.Total quality management.658.4/01Meyer Marshall W114161MiAaPQMiAaPQMiAaPQBOOK9910829179303321Rethinking performance measurement998369UNINA