1 Introduction: Cost & Performance Management Systems , 1 2 Four stage Model for Designing Cost and Performance Measurement Systems , 11 3 Stage II Standard Cost & Flexible Budgeting Systems , 28 4 Stage III Systems for Learning & Improvement: Upgrading & Supplementing Standard Cost Systems , 47 5 Stage III Systems for Learning and Improvement: Kaizen C…
“Measuring performance in the organization of the future.” The study was motivated by a belief that existing performance measurement approaches, primarily relying on financial accounting measures, were becoming obsolete. Early in the project, we examined recent case studies of innovative performance measurement systems. One, the Analog Devices case, described an approach for measuri…
Penjelasan bagaimana menggunakan alat yang revolusioner untuk memobilisasi sumber daya manusia dalam rangka mencapai misi perusahaan. Balanced Scorecard, lebih dari sekedar sebuah sistem pengukuran, adalah sebuah sistem manajemen yang dapat digunakan untuk mengarahkan segenap energi, kemampuan, pengetahuan, dan keterampilan yang dimiliki para pekerja didalam sebuah perusahaan bagi pencapaian tu…