中文字幕在线一区二区在线,久久久精品免费观看国产,无码日日模日日碰夜夜爽,天堂av在线最新版在线,日韩美精品无码一本二本三本,麻豆精品三级国产国语,精品无码AⅤ片,国产区在线观看视频

      ACCA考試輔導(dǎo):關(guān)鍵業(yè)績指標(biāo)

      時(shí)間:2024-11-06 00:49:40 ACCA 我要投稿
      • 相關(guān)推薦

      2016年ACCA考試輔導(dǎo):關(guān)鍵業(yè)績指標(biāo)

        最常見的關(guān)鍵業(yè)績指標(biāo)有三種:一是效益類指標(biāo),如資產(chǎn)盈利效率、盈利水平等;二是營運(yùn)類指標(biāo),如部門管理費(fèi)用控制、市場份額等;三是組織類指標(biāo),如滿意度水平、服務(wù)效率等。

      2016年ACCA考試輔導(dǎo):關(guān)鍵業(yè)績指標(biāo)

        Performance indicators (or performance measures) are methods used to assess performance. For example:

        In profit-seeking organisations:

        · Profit

        · Earnings per share

        · Return on capital employed

        In not-for-profit organisations:

        · Exam grades (a school)

        · Waiting times for hospital admission (a health service)

        · Condition of roads (a local government highways department)

        Particularly in profit-seeking organisations, the prime financial performance indicators allow performance to be measured but they say little about how that performance has been achieved. So, high profits will depend on a combination of good sales volumes, adequate prices and sufficiently low costs. If high profits can only be achieved by a satisfactory combination of volume, price and cost, then those factors should be measured also and will need to be compared to standards and budgets.

        Similar effects are found in not-for-profit organisations. For example, in a school, a CSF might be that a pupil leaves with good standards of literacy. But that might depend on pupil-teacher ratios, pupils’ attendance and the experience of the teachers. If these factors contribute to good performance, they need to be measured and monitored.

        Just as CSFs are more important than other aspects of performance, not all performance indicators are created equal. The performance indicators that measure the most important aspects of performance are the key performance indicators (KPIs). To a large extent, KPIs measure how well CSFs are achieved; other performance indicators measure how well other aspects of performance are achieved

        There are a number of potential pitfalls in the design of performance indicators and measurement systems:

        · Not enough performance measures are set

        Often, directors and employees will be judged on the results of performance measures. It has been said that ‘Whatever gets measured gets done’ and employees will tend to concentrate on achieving the required performance where it is measured. The corollary is that ‘Whatever doesn't get measured doesn't get done’ and the danger is that employees will ignore areas of behaviour and performance which are not assessed.

        · Too many performance indicators

        This occurs especially where performance measures are not ranked by importance and none have been identified as KPIs. Performance indicators have to be measured, calculated and reported to management, and discrepancies must be explained or excuses invented. Too many measures can divert time from more important tasks and there is a danger that employees concentrate on the easier but more trivial measures than on the more difficult but vital targets.

        · The wrong performance measures

        An example of this would be applying strict cost measures in an organisation where luxury products and services are sold (a differentiation strategy). This is likely to detract from the organisation’s strategic success.

        · Too tight/too loose performance measures

        Performance indicators that are too difficult to attain can lead to a loss of employee motivation and promote dysfunctional behaviours such as gaming and the misrepresentation of data. Performance measures that are too loose can pull down performance. Benchmarking can help to avoid this. Internal benchmarking generally sets measures based on previous period’s measures or set measures with respect to other branches or divisions. However these internal benchmarks can lead to complacency as many organisations have to compete with others and benchmarks should be aligned to competitors’ performance.

        · ‘Hit and run’ performance indicators

        This means that a performance indicator is set and then it is assumed that things will look after themselves. Performance indicators need a management framework they are to be at all effective.

      【ACCA考試輔導(dǎo):關(guān)鍵業(yè)績指標(biāo)】相關(guān)文章:

      2016年ACCA考試輔導(dǎo):租賃的定義07-18

      2016年ACCA考試輔導(dǎo):設(shè)計(jì)風(fēng)險(xiǎn)概述08-05

      2016年ACCA考試輔導(dǎo):融資租賃的重要性06-28

      ACCA考試大綱10-01

      ACCA考試流程09-22

      ACCA考試科目07-31

      ACCA考試條件08-25

      ACCA考試科目10-10

      ACCA考試科目介紹08-22

      ACCA考試費(fèi)用10-17

      主站蜘蛛池模板: 国产情色一区二区三区| 国产一区二区三区导航| 按摩女内射少妇一二三区| 久久久精品亚洲懂色av| 礼泉县| 久草热视频这里有精品| 一本色道久久综合亚洲精品不卡| 汾西县| 亚洲青涩在线不卡av| 国产在线观看免费一级| 国产三级黄色的在线观看| 铁岭市| 于田县| 岛国精品一区二区三区| 熟女少妇高潮免费视频| 国产精品亚洲专区一区二区| 精品国产性色av网站| 国产日韩亚洲一区二区| 吉首市| 荆州市| 库车县| 兰州市| 国产精品欧美成人片| 亚洲日本视频一区二区三区 | 亚洲成AV人片无码不卡| 久久久国产精品ⅤA麻豆百度| 欧美h久免费女| 免费在线观看亚洲视频| 国产亚洲精品性爱视频| 国产精品天堂蜜av在线播放| 亚洲青青草视频免费观看| 久久久久久久久国内精品影视 | 狠狠一本天堂亚洲综合十八禁| 胶南市| 高阳县| 亚洲精品乱码久久久久99| 久久99久久99精品免观看女同| 元氏县| 国产一区二区三区四区色| 亚洲免费观看一区二区三区| 亚洲成人av一区二区麻豆蜜桃|