Rethinking Performance Measurement: Beyond the Balanced Scorecard

ISBN-13: 9780521812436 / Angielski / Twarda / 2003 / 220 str.

Marshall W. Meyer

Opis

Performance measurement remains a vexing problem for business firms and other kinds of organizations. The "balanced scorecard," widely touted as a solution to problems of performance measurement and strategic planning, has no strong basis in theory. Moreover, implementation of the "balanced scorecard" may create many more problems than it solves. This text returns to the fundamentals by asking what is the performance of the firm, can this performance be measured, and what are reasonable second-best measures if the first-best measures we would like to have are not available.

Recenzje

"Meyer challenges the traditional tenets of long-term performance measurement with a compelling argument for rejecting the 'balanced scorecard theory'.... The six succinct chapters skillfully intertwine the author's thorough research with contemporary management practice. Highly recommended." Choice

Spis treści

Introduction; 1. Why are performance measures so bad?; 2. The running down of performance measures; 3. In search of balance; 4. From cost drivers to revenue drivers; 5. Learning from ABPA; 6. Managing and strategising with ABPA; Notes; Index.