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Author : David Solomons
Publisher :
ISBN 13 :
Total Pages : 307 pages
Book Rating : 4.:/5 (299 download)
Download or read book Divisional Performance written by David Solomons and published by . This book was released on 1968 with total page 307 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 : 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 : 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 : 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 : 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 : A. Scott Keating
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book Modes of Divisional Control written by A. Scott Keating and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper uses findings from a field study of performance measurement practices in eight firms to identify and describe some of the characteristics of firms divisional and division manager performance evaluation practices. Most economic and accounting theories of performance measurement focus on the use of information to evaluate managers performance ex post. This research revelas that performance evaluation in the eight sample firms consists of three components: (i) ex ante screening of potential division managers to identify candidates with preferences closely aligned to the firm and its senior managers (ii) ex post monitoring of incumbent division managers and (iii) intensive planning and budgeting processes. This study also identifes an important determinant of firms divisional performance evaluation strategies namely the extent of interaction or coordination between divisions. Firms whose corporate managers manage operating divisions as autonomous un-related business - +Autonomy Promoters - control divisional activity through ex post monitoring of results achieved. By contrast firms exploiting synergies between divisions - +Synergy Exploiters - supplement their ex post monitoring programs with either rigorous ex ante screening of potential division managers or intensive planning and budgeting systems. More specifically Synergy Exploiters whose divisions interact and share resources directly - lateral synergy exploitation - use ex ante screening wherease those exploiting synergies and sharing resources indirectly through the corporate office - vertical synergy exploitation - use planning and budgeting systems. The implications of these findings for performance measurement and control theories are discussed.
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 : 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 : Bernard Gatter
Publisher :
ISBN 13 :
Total Pages : 156 pages
Book Rating : 4.:/5 (534 download)
Download or read book The Effect of Transfer Pricing Methods on Divisional Performance Measurement and Control written by Bernard Gatter and published by . This book was released on 1976 with total page 156 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.
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 : Antonio Davila
Publisher : Emerald Group Publishing
ISBN 13 : 1780529112
Total Pages : 504 pages
Book Rating : 4.7/5 (85 download)
Download or read book Performance Measurement and Management Control written by Antonio Davila and published by Emerald Group Publishing. This book was released on 2012-06-08 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area.
Author : John Cunningham Wood
Publisher : Taylor & Francis
ISBN 13 : 9780415248303
Total Pages : 480 pages
Book Rating : 4.2/5 (483 download)
Download or read book Alfred P. Sloan written by John Cunningham Wood and published by Taylor & Francis. This book was released on 2003 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume collection looks at the life and work of Alfred Pritchard Sloan, Jr. (1875-1966), chief executive of General Motors from 1923 to 1946, whose unique and ahead-of-its-time management style left an indelible mark on business and management studies.Also featuring an extensive bibliography, this set will prove valuable to business students and researchers alike.
Author : Marc J. Epstein
Publisher : Emerald Group Publishing
ISBN 13 : 178756469X
Total Pages : 268 pages
Book Rating : 4.7/5 (875 download)
Download or read book Performance Measurement and Management Control written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2018-09-07 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.
Author : Marc J. Epstein
Publisher : Emerald Group Publishing
ISBN 13 : 0762314796
Total Pages : 371 pages
Book Rating : 4.7/5 (623 download)
Download or read book Performance Measurement and Management Control written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2008-08-04 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents a collection of research in management control and performance measurement. This book offers guidance for both academic researchers and managers as they work toward improving organizations.
