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Author : David Solomons
Publisher :
ISBN 13 :
Total Pages : 328 pages
Book Rating : 4.4/5 (91 download)
Download or read book Divisional Performance. Measurement and Control written by David Solomons and published by . This book was released on 1968 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mahmoud Ezzamel
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (92 download)
Download or read book Business Unit and Divisional Performance Measurement written by Mahmoud Ezzamel and published by . This book was released on 1992 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 307 pages
Book Rating : 4.:/5 (895 download)
Download or read book Divisional Performance written by and published by . This book was released on 1965 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael C. Jensen
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (129 download)
Download or read book Divisional Performance Measurement written by Michael C. Jensen and published by . This book was released on 2011 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our purpose in this paper is to examine divisional performance measurement methods and related aspects of the rules of the game that govern the behavior of managers. Performance measurement is one of the critical factors that determine how individuals in an organization behave. It is one aspect of what we call the organizational rules of the game, which consist of (1) the performance measurement and evaluation system, (2) the reward and punishment system, and (3) the system for partitioning decision rights among individuals in an organization.Performance measurement includes the objective and subjective assessments of the performance of both individuals and subunits of an organization such as divisions or departments. Performance evaluation is the process of attaching value weights to various measures of performance to represent the importance of achievement on each dimension.The reward and punishment system relates the rewards granted to individuals to results measured by the performance measurement system. Rewards and punishments include nonmonetary factors such as honor, attention, and rank, as well as monetary factors such as salary changes and bonuses.We analyze the peculiar characteristics of common divisional performance measures associated with what are often called cost centers, revenue centers, profit centers, investment centers and EVA and expense centers. We analyze the counterproductive incentives induced by these various performance measures and the conditions under which each of them could be sensibly used in an organization.
Author : Mahmoud Ezzamel
Publisher :
ISBN 13 :
Total Pages : 166 pages
Book Rating : 4.E/5 ( download)
Download or read book Business Unit & Divisional Performance Measurement written by Mahmoud Ezzamel and published by . This book was released on 1992 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume describes the underlying assumptions that are made in devising the most commonly used measures of business unit performance. It analyzes the strengths and weaknesses of various approaches. The book also presents a more radical approach involving the use of DCF-based measures and considers how accounting information can be usefully supplemented by other sources of information, particularly in the context of the divisionalized organization. The rigorous analysis gives a balanced account of the main problames encountered in using each approach. The conclusions presented in Business Unit and Divisional Performance Measurement provide a firm foundation upon which a sound management control system can be erected. Key Features *Analyses the strengths and weakness of various approaches * Considers how accounting information can be usefully supplemented by other sources of information * Advances a more radical approach involving the use of DCF-based measures
Author : Hatem Mohamed El-Shishini
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.:/5 (129 download)
Download or read book Divisional Performance Measurement written by Hatem Mohamed El-Shishini and published by . This book was released on 2001 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Surveys indicate that the majority of companies in the UK have adopted divisionalised organisational structure. The manner in which divisions are controlled and evaluated is therefore of considerable importance. However, much of the research relating to divisional performance measurement is approximately 20 years old. The management accounting literature distinguish between the economic performance of a division and the performance of its manager, advocating that the evaluation of a manager's performance should consist only of those factors under a manager's control. However, empirical evidence showed that companies tend to hold divisional managers responsible for uncontrollable factors (for the purpose of this research uncontrollable factors include three categories: (1) uncontrollable common resources costs; (2) economic and competitive conditions and (3) interdependencies among divisions).This research aims to explain the factors that lead to hold divisional managers responsible for uncontrollable items. In particular, the research addresses the following issues:1. The extent to which companies use different measures to evaluate the economic performance of the divisions and the performance of divisional managers;2. The nature and content of the performance measures that are used to evaluate divisional managers' performance;3. The level of application of the controllability principle in terms of the above three categories of uncontrollable factors;4. The role of the potential explanatory factors in explaining the observed practice. They include behavioural, institutional and organisational factors; and5. The relative importance attached to non-financial performance measures that are used to evaluate divisional managers' performance.A postal questionnaire survey has undertaken to the UK-based divisionalised companies during April and May 2000. A total usable questionnaire was 124. The preliminary research findings identify many different levels of the application of the controllability principle. At one extreme some companies hold divisional managers responsible for all uncontrollable factors. At the other extreme some companies seek to hold divisional managers responsible only for controllable factors.
Author : Mahmoud Ezzamel
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.:/5 (12 download)
Download or read book Business Unit and Divisional Performance Measurement written by Mahmoud Ezzamel and published by . This book was released on 1992 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Colin Drury
Publisher :
ISBN 13 : 9781859715727
Total Pages : 63 pages
Book Rating : 4.7/5 (157 download)
Download or read book Divisional Performance Measurement written by Colin Drury and published by . This book was released on 2005-01-01 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Don A. Egginton
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (933 download)
Download or read book Divisional Performance Measurement written by Don A. Egginton and published by . This book was released on 1994 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Djaffer Kaced
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (127 download)
Download or read book Divisional Performance written by Djaffer Kaced and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lee David Parker
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (65 download)
Download or read book Divisional Performance Measurement written by Lee David Parker and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Divisional Performance Measurement written by and published by . This book was released on 1981 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Seow Khoon Tan
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (127 download)
Download or read book Divisional Performance Measurement and Appraisal written by Seow Khoon Tan and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nicole Bastian Johnson
Publisher :
ISBN 13 : 9781680831245
Total Pages : 108 pages
Book Rating : 4.8/5 (312 download)
Download or read book Capital Budgeting and Divisional Performance Measurement written by Nicole Bastian Johnson and published by . This book was released on 2016-05-09 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital Budgeting and Divisional Performance Measurement synthesizes recent work on the use of capital budgeting mechanisms to coordinate decentralized investment decisions in multi-division firms with a focus on two-stage investment problems. Divisional managers often have private information about investment profitability that evolves over time and divisional investments can create positive or negative externalities for other divisions at individual investment stages. The authors show that in these circumstances, formal capital budgeting mechanisms that allocate investment costs to divisions via capital charge rates, depreciation schedules, and inter-divisional cost-sharing rules, can yield divisional performance measures that provide proper two-stage investment incentives. Several recurring themes arise in our analysis. First, positive and negative externalities that arise from divisional investment decisions can cause optimal capital charge rates to deviate substantially from the firm's cost of capital. Second, the optimal inter-divisional cost-sharing rules for shared investments can be approximated by simple rules frequently observed in practice, such as equal cost-sharing or sharing proportional to divisional performance, under sometimes counter-intuitive circumstances. Third, agency costs can change the divisions' investment decisions beyond the standard underinvestment rationing result in two-stage investment problems and can impact the first and second-stage cost charges quite differently. Finally, the analysis shows very broadly that the key components of a two-stage optimal budgeting mechanism, including capital charge rates and inter-divisional cost-sharing rules, can vary significantly across the two investment stages, even when the investment decisions appear to be similar at each stage.
Author : Henry T. Weathers
Publisher :
ISBN 13 :
Total Pages : 298 pages
Book Rating : 4.:/5 (361 download)
Download or read book A Conceptual ROI Model for Managerial and Divisional Performance Measurement in the Short Run written by Henry T. Weathers and published by . This book was released on 1972 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Peter Kennedy
Publisher : John Wiley & Sons
ISBN 13 : 1405182571
Total Pages : 608 pages
Book Rating : 4.4/5 (51 download)
Download or read book A Guide to Econometrics written by Peter Kennedy and published by John Wiley & Sons. This book was released on 2008-02-19 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dieses etwas andere Lehrbuch bietet keine vorgefertigten Rezepte und Problemlösungen, sondern eine kritische Diskussion ökonometrischer Modelle und Methoden: voller überraschender Fragen, skeptisch, humorvoll und anwendungsorientiert. Sein Erfolg gibt ihm Recht.
Download or read book Divisional Performance Measurement and Evaluation and the Relationship to Participation and Motivation written by and published by . This book was released on 1977 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
