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100   $a20020725d2002      uy         0
101 0 $aeng
135   $aur|||||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aRethinking performance measurement $ebeyond the balanced scorecard /$fMarshall W. Meyer
205   $a1st ed.
210   $aCambridge, UK ;$aNew York $cCambridge University Press$d2002
215   $a1 online resource (xiv, 202 pages) $cdigital, PDF file(s)
300   $aTitle from publisher's bibliographic system (viewed on 05 Oct 2015).
311   $a0-521-10326-6 
311   $a0-521-81243-7 
320   $aIncludes bibliographical references (p. 187-197) and index.
327   $aWhy 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.
330   $aPerformance 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.
606   $aOrganizational effectiveness$xMeasurement
606   $aPerformance$xMeasurement
606   $aTotal quality management
615  0$aOrganizational effectiveness$xMeasurement.
615  0$aPerformance$xMeasurement.
615  0$aTotal quality management.
676   $a658.4/01
700   $aMeyer$b Marshall W$0114161
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910829179303321
996   $aRethinking performance measurement$9998369
997   $aUNINA