Electronic Resource
Bingley
:
Emerald
Management decision
32 (1994), S. 16-24
ISSN:
0025-1747
Source:
Emerald Fulltext Archive Database 1994-2005
Topics:
Economics
Notes:
The traditional cost accounting-based business performance measures usedtoday fail to provide adequate support to allow the use of modernmanagement techniques and development of optimum business and functionalstrategies. Although these traditional techniques have a certain valuethey must be supported by alternative non-financial performance measureswhich promote organizational integration by ensuring that all strategicand operational activities are streamlined towards common objectives.Describes, with case studies, a methodology which leads to developmentof an integrated set of performance measures on which measurablebusiness and functional strategies may be developed. The methodologydescribed has been proven through a number of industrial consultancyassignments and results in considerable benefits.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1108/00251749410065088
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