Framework for measuring the performance | Performance Management Review
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Introduction 'now common thought that in the last 20 years there has been a revolution in performance measurement. A huge interest for measurement was manifested wine cooler in the conferences and publications professionals wine cooler both in academic research (Neely, 1998). wine cooler
Some research indicates that organizations using balanced systems of performance measurement as a basis for management are more successful wine cooler than those that do not (Lingle and Schiemann, wine cooler 1996). To gain this advantage, wine cooler it is necessary that organizations implement an effective system of performance measurement that "allows you to make informed decisions and to take action because it is able to quantify the efficiency and effectiveness of past actions through the acquisition wine cooler , collection, selection, analysis, interpretation and dissemination of appropriate data "(Neely, 1998, p. 5-6). This definition is important because it indicates that a system of performance measurement consists of some essential components: Individual measures that quantify the efficiency and effectiveness of the actions. A set of combinations of measures that help to evaluate the performance of an organization as a whole. A supporting infrastructure that allows you to capture, collect, select, analyze, interpret and disseminate the data.
To take full advantage of the measurement is important for organizations to rise as the maximum appropriateness and effectiveness of the measurement at each of these levels. This contribution focuses on the second of these points, that is, on how an organization can identify wine cooler a set of measures which reflect the performance that is trying to achieve. wine cooler Have been proposed several processes that organizations should follow to design and implement performance measurement systems wine cooler (Neely et al., 1996). Many models have been proposed to support these processes. The objective of this framework is to define a set of measures that reflect wine cooler the organization's goals and how necessary to enable the organization to appropriately assess their performance.
This contribution will review the various frameworks of performance measurement and identify the key features offered by each to help organizations identify wine cooler and define an appropriate set of performance measures. The second part will then present a model for performance measurement, developed by the authors, which seeks to reflect the criteria identified and overcome the limitations of existing frameworks.
From time organizations use templates to define the measures used to assess their performance. Since the beginning of the twentieth century, DuPont had used a pyramid of financial ratios, which tied a wide range of financial indices return on investment. The pyramid wine cooler of financial indices had a clear hierarchical structure, which connected the measures at different levels of organization.
Following a thorough analysis of developments in managerial wine cooler accounting, Thomas Johnson and Robert Kaplan It found many shortcomings in the way the information management accounting were used to manage the business (Johnson and Kaplan, 1987). They It found the failure of the measures of financial performance to reflect the changes in the competitive environment and the strategies of modern wine cooler organizations. wine cooler These gaps indicate the limits in the Pyramid of DuPont. His focus on the cost provides a historical view, giving little indication of future performance, and encouraging short-term thinking (Bruns, wine cooler 1998).
This led to a revolution in the measurement of performance wine cooler that has led organizations to implement in addition to financial measures that give an indication of the net, even non-financial measures can adequately reflect the objectives that the company intends to pursue. The first General Electric has implemented a balanced set of performance measures in the fifties (Bruns, 1998), but has been the enormous growth of interest around the performance measurement in the eighties and nineties which led to a widespread acceptance of the that organizations need a balanced approach to addressing misurazi
Home About Us The site structure The Scientific Committee Insights Value Public: Performance and PA Performance and Enterprise models, tools and techniques Abstract & Paper Mini tutorial Searches and reports conferences Blog & Blogger Resources The library PMReview Links - Knowledge in network Bocci responds Classes & Events Contact Us Newsletter Info for thesis Start a blog
Introduction 'now common thought that in the last 20 years there has been a revolution in performance measurement. A huge interest for measurement was manifested wine cooler in the conferences and publications professionals wine cooler both in academic research (Neely, 1998). wine cooler
Some research indicates that organizations using balanced systems of performance measurement as a basis for management are more successful wine cooler than those that do not (Lingle and Schiemann, wine cooler 1996). To gain this advantage, wine cooler it is necessary that organizations implement an effective system of performance measurement that "allows you to make informed decisions and to take action because it is able to quantify the efficiency and effectiveness of past actions through the acquisition wine cooler , collection, selection, analysis, interpretation and dissemination of appropriate data "(Neely, 1998, p. 5-6). This definition is important because it indicates that a system of performance measurement consists of some essential components: Individual measures that quantify the efficiency and effectiveness of the actions. A set of combinations of measures that help to evaluate the performance of an organization as a whole. A supporting infrastructure that allows you to capture, collect, select, analyze, interpret and disseminate the data.
To take full advantage of the measurement is important for organizations to rise as the maximum appropriateness and effectiveness of the measurement at each of these levels. This contribution focuses on the second of these points, that is, on how an organization can identify wine cooler a set of measures which reflect the performance that is trying to achieve. wine cooler Have been proposed several processes that organizations should follow to design and implement performance measurement systems wine cooler (Neely et al., 1996). Many models have been proposed to support these processes. The objective of this framework is to define a set of measures that reflect wine cooler the organization's goals and how necessary to enable the organization to appropriately assess their performance.
This contribution will review the various frameworks of performance measurement and identify the key features offered by each to help organizations identify wine cooler and define an appropriate set of performance measures. The second part will then present a model for performance measurement, developed by the authors, which seeks to reflect the criteria identified and overcome the limitations of existing frameworks.
From time organizations use templates to define the measures used to assess their performance. Since the beginning of the twentieth century, DuPont had used a pyramid of financial ratios, which tied a wide range of financial indices return on investment. The pyramid wine cooler of financial indices had a clear hierarchical structure, which connected the measures at different levels of organization.
Following a thorough analysis of developments in managerial wine cooler accounting, Thomas Johnson and Robert Kaplan It found many shortcomings in the way the information management accounting were used to manage the business (Johnson and Kaplan, 1987). They It found the failure of the measures of financial performance to reflect the changes in the competitive environment and the strategies of modern wine cooler organizations. wine cooler These gaps indicate the limits in the Pyramid of DuPont. His focus on the cost provides a historical view, giving little indication of future performance, and encouraging short-term thinking (Bruns, wine cooler 1998).
This led to a revolution in the measurement of performance wine cooler that has led organizations to implement in addition to financial measures that give an indication of the net, even non-financial measures can adequately reflect the objectives that the company intends to pursue. The first General Electric has implemented a balanced set of performance measures in the fifties (Bruns, 1998), but has been the enormous growth of interest around the performance measurement in the eighties and nineties which led to a widespread acceptance of the that organizations need a balanced approach to addressing misurazi
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