(77)---PERFORMANCE MEASUREMENT - THE BALANCE SCORECARD

Performance measures-The balance scorecard. Although segment of a business may be measured by a single performance indicator such as Ret...

(76)---INFORMATION SYSTEM AND PERFORMANCE MEASURES.

Information system and performance measures. Traditional information systems hold historic information of quantitative and monetary nat...

(75)---PERFORMANCE APPRAISAL SERVICE INDUSTRIES & NON-PROFIT MAKING ORGANIZATION.

Performance appraisal in service industries. Service businesses do not produce any tangible output and, as it is difficult to measures p...

(74)---PERFORMANCE MEASURES.

Many of the measures that are being suggested combine elements from the chart shown below. The chart is not intended to be prescriptive or...

(73)---PERFORMANCE MEASURES.

Performance measures. Non-financial indicators. Financial measures of not convey the full picture of a company’s performance, especiall...

(72)---THE ADVANTAGE AND WEAKNESSES OF RESIDUAL INCOME-COMPARED WITH RETURN ON INVESTMENT.

The advantage and weakness of Residual Income (RI) compared with Return on Investment (ROI). The advantages of using Residual Income (R...

(71)---RETURN ON INVESTMENT (ROI) AND DECISION MAKING.

Return On Investment(ROI) and decision making. New investment. If investment centre performance is judged by ROI, should expect t...

(70)---RETURN ON ON INVESTMENT (ROI).

Return on investment (ROI) The performance of an investment center is usually monitored using either or both of return on investment ...

(69)---CONTROLLABLE COSTS AND UNCONTROLLABLE COSTS.

Controllable cost and uncontrollable costs. A Controllable cost is " a cost which can be influenced by its budget holder " Res...

(68)---RESPONSIBILITY ACCOUNTING AND INVESTMENT CENTERS.

Responsibility Accounting. The creation of divisions allows for the operation of a system of responsibility accounting. Responsibility...

(67)---INVESTMENT CENTERS AND PERFORMANCE APPRAISAL.

Investment Centers and Performance Appraisal. 1. What is Divisional isation ? In general a large organization can be structured in one ...

(66)---The pros and cons of different transfer pricing bases.

The pros and cons of different transfer pricing bases. A transfer price at market value is usually encouraged by the tax and customs au...