Principles of Managerial Accounting · 免费预览
有效绩效衡量指标的特征
有效的衡量指标与战略保持一致、可控、及时、准确、易于理解，并在各个视角之间保持平衡；而在实践中，这些标准之间需要相互权衡。
1. The criteria list
The criteria list
2. Controllability and accuracy in tension
Controllability and accuracy in tension
3. Balance across perspectives
Balance across perspectives
4. Redesigning a flawed measure
Redesigning a flawed measure
5. Criteria list member
Which of the following is a characteristic of an effective performance measure?
6. Controllability-accuracy trade
Why might a company report a segment margin excluding allocated common costs for evaluation purposes?
7. Lagging versus leading
Why does a balanced measure set include nonfinancial measures?
8. Balance meaning
What does balance mean in measure design?
9. Timeliness trade
Faster measures are usually less ____, so organizations set different latency standards for operational and financial data. One word.
10. Understandability test
A measure passes the ____ test when the person being measured can explain what it means and how to influence it. One word.