Performance measurement

Byrne, Suzanne (2010) Performance measurement. In: Accounting: business reporting for decision making, 3rd ed. John Wiley & Sons Australia, Ltd., Brisbane, Australia, pp. 534-574. ISBN 9781742165561

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This chapter discusses performance measurement. Many aspects of an entity can be measured, including the performance of the entity as a whole, specific divisions or even individual employees. Linking the performance measurement system to organisational objectives ensures that the focus is on the goals of the entity. Contemporary performance measurement systems include a balance between financial and non-financial measures, and between short-term and long-term measures. Such measures should be simple to apply and understand, and should link the operations with strategy and encourage beneficial behaviour.
Performance measurement tools covered in this chapter include the balanced scorecard, return on investment, residual income, and economic value added. Non-financial performance measures and issues relating to individual performance measurement are also discussed.

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Item Type: Book Chapter (Commonwealth Reporting Category B)
Refereed: No
Item Status: Live Archive
Additional Information: Permanent restricted access to published version due to publisher copyright policy. Textbook.
Faculty/School / Institute/Centre: Historic - Faculty of Business - School of Accounting, Economics and Finance
Date Deposited: 14 Nov 2014 01:52
Last Modified: 30 Aug 2016 03:03
Uncontrolled Keywords: performance measurement; balanced scorecard; residual income; ROI; EVA
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150305 Human Resources Management
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services

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