Principles of Managerial Accounting · 免费预览
运用预算评价目标与绩效
预算通过差异分析、关键绩效指标和激励设计为绩效评价提供依据，而评价体系必须区分可控因素与不可控因素，以激励员工付出真诚的努力。
1. The evaluation connection
The evaluation connection
2. Variance thresholds and management by exception
Variance thresholds and management by exception
3. Scorecards and KPIs
Scorecards and KPIs
4. Incentive design and its traps
Incentive design and its traps
5. Controllable principle
Why must performance evaluation separate controllable from uncontrollable factors?
6. Management by exception
What does management by exception mean in variance analysis?
7. Scorecard balance purpose
Why does the balanced scorecard pair financial KPIs with customer, process, and learning metrics?
8. Incentive gaming example
Which behavior is an example of incentive gaming against a budget target?
9. Exception threshold term
The size boundary that triggers variance investigation is called the ____ threshold. One word.
10. Lagging indicators
Financial results are lagging indicators, while operational drivers are ____ indicators that precede them. One word.