Principles of Managerial Accounting · 免费预览
绩效衡量的重要性
绩效衡量告诉组织战略是否奏效，使行为与目标保持一致；而其各项指标还会悄然决定员工实际优化什么。
1. Measurement as organizational steering
Measurement as organizational steering
2. How measures shape behavior
How measures shape behavior
3. Aligning measurement with strategy
Aligning measurement with strategy
4. Measurement and accountability
Measurement and accountability
5. Why measures steer
Why do performance measures shape employee behavior so strongly?
6. Unintended consequence example
A call center rewards short calls, and customer satisfaction falls. What does this illustrate?
7. Alignment test
What question tests whether a measure aligns with strategy?
8. Controllability in accountability
Why does fair accountability require controllable measures?
9. Optimize what
Managers famously optimize what is ____. One word.
10. Orphan measure
A measure tracked but tied to no strategic objective is called an ____ measure. One word.