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Author : Hong Zhu
Publisher :
ISBN 13 :
Total Pages : 164 pages
Book Rating : 4.:/5 (72 download)
Download or read book Management of Performance Measures Other Than Earnings written by Hong Zhu and published by . This book was released on 2005 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Daniela Venanzi
Publisher : Springer Science & Business Media
ISBN 13 : 884702451X
Total Pages : 81 pages
Book Rating : 4.8/5 (47 download)
Download or read book Financial Performance Measures and Value Creation: the State of the Art written by Daniela Venanzi and published by Springer Science & Business Media. This book was released on 2011-12-01 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: The choice of financial performance measures is one of the most critical challenges facing organizations. The accounting-based measures of financial performance have been viewed as inadequate, as firms began focusing on shareholder value as the primary long-term objective of the organization. Hence, value-based metrics were devised that explicitly incorporate the cost of capital into performance calculations. Despite the increasing emphasis on these value-based measures, no definitive evidence exists of which metric works better than others, and on the extent to which any of them is superior to traditional accounting measures. In this scenario, the objective of this book is contributing to the ongoing dialogue on the appropriateness of different financial performance measures, by providing a systematic and updated review of the major value-based measures, by highlighting their respective strengths and weaknesses and by comparing the main international empirical evidence on their effectiveness. This book can be a powerful tool for guiding managers and graduate students in the “tangled forest” of the existing metrics, by providing them with the quick, but adequate knowledge for consistently adopting them.
Author : Robert S. Kaplan
Publisher :
ISBN 13 :
Total Pages : 9 pages
Book Rating : 4.:/5 (636 download)
Download or read book The Balanced Scorecard written by Robert S. Kaplan and published by . This book was released on 2005 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Edwin Whiting
Publisher : Springer
ISBN 13 : 1349074721
Total Pages : 327 pages
Book Rating : 4.3/5 (49 download)
Download or read book A Guide to Business Performance Measurements written by Edwin Whiting and published by Springer. This book was released on 1986-02-21 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everyone in business wants to improve their performance. But how to choose between the bewildering number of ways in which success is measured? Do you choose cash flow, added value, operating ratios? - and what kind of profit measure suits your business? This book provides you with an easy-to-follow guide covering over 50 different measurements. It explains each measure's uses and describes the situations for which it is best suited, giving you the snags and merits.
Author : Salma Ibrahim
Publisher :
ISBN 13 :
Total Pages : 19 pages
Book Rating : 4.:/5 (129 download)
Download or read book The Role of Non-Financial Performance Measures in Compensation Contracts in the Curtailment of Earnings Management written by Salma Ibrahim and published by . This book was released on 2013 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most executive compensation contracts (specifically bonuses) are based on accounting-related measures such as earnings per share (EPS), growth in revenue, return on stockholders' equity. However, the recent trend of account manipulation and earnings management documented in the literature may lead to inequitable bonus payments to the managers or executives. Alternative performance measures that may be used to motivate managers are stock prices or market returns and non-financial measures. In this paper, I examine firms in the Samp;P 500 index and examine the type of performance measures they use in their short-term compensation. I expect that firms that use non-financial performance measures will have a lower prevalence of earnings management, since these measures are harder to manipulate. The findings are opposite to expectations. The firms that use both financial and non-financial performance measures actually have higher discretionary accruals, specifically accounts receivable accruals, than the firms that only use financial performance measures. The interpretation of these results is that these firms suffer from low earning s quality which makes the accounting numbers less meaningful.
Author : Tom Copeland
Publisher : John Wiley & Sons
ISBN 13 : 111816105X
Total Pages : 295 pages
Book Rating : 4.1/5 (181 download)
Download or read book Outperform with Expectations-Based Management written by Tom Copeland and published by John Wiley & Sons. This book was released on 2011-09-28 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: CEOs and managers live and die by delivering superior performance to shareholders. This is why expectations-based management has been developed. Outperform with Expectations-Based Management (EBM) introduces a revolutionary new performance metric that links performance standards, performance measurement, and the achievement of performance. It's easy to say that if a CEO can get performance measurement right, then performance improvement will follow. But what is the "right" measure of performance, and how do you use it to improve performance? Authors Tom Copeland and Aaron Dolgoff answer these questions and many more, as they show you how to find the measure of performance that has the strongest link to the creation of wealth for the owners of both public and private companies. They answer the puzzle of why growth in earnings is not correlated with shareholder returns and explain the under- and over-investment traps. And they explain how clear communications to investors and managers alike improve value. The bottom line is that share prices go up when companies exceed expectations -- short-term and long-term -- of income statement and balance sheet performance and daily operating value drivers. Gain a complete understanding of EBM and discover how to do this, and much more, while staying competitive in an unforgiving business environment.
Author : Craig E. Schneier
Publisher : Human Resource Development
ISBN 13 : 9780874252651
Total Pages : 548 pages
Book Rating : 4.2/5 (526 download)
Download or read book Performance Measurement, Management, and Appraisal Sourcebook written by Craig E. Schneier and published by Human Resource Development. This book was released on 1995 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: This sourcebook provides complete, up-to-date coverage of all aspects of performance management -- communication, coaching, measuring, rating, reviewing, and developing. It is a collection of articles from today's most authoritative sources which have been pre-selected and organized by experts to make it easy for you to get the best information on current trends in the field. This is an invaluable resource for those who are designing, managing, and evaluating performance management systems. It links performance management to strategy, and discusses it as an organizational culture change mechanism. The articles and other resources have been carefully selected to emphasize application, which makes this a practical how to sourcebook on all aspects of performance. Also included are ready-to-use, fully reproducible handouts, questionnaires, transparency masters, and other materials to use in presentations and training.
Author : Marc J. Epstein
Publisher : Elsevier
ISBN 13 : 0762311223
Total Pages : 461 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 Elsevier. This book was released on 2004-12 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: Performance measurement and management control are critical components of improving organizational performance. But, researchers have historically had little success in determining the specific actions that lead to superior performance. After several decades of research in this area, we have few clear conclusions. But, recently researchers have provided some clarity. Managers and researchers have more carefully collected and analyzed data to better understand the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance. This book contains a compendium of some of the excellent papers presented at a workshop on Performance Measurement and Management Control: Superior Organizational Performance in September, 2003. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and held in Nice, France, this workshop attracted leading scholars on management control and performance measurement from around the world. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area. The primary questions relate to the specific managerial actions that can be taken to drive superior organizational performance and the most appropriate measures of long term organizational success. The papers in this volume address these questions using a variety of research methods. Experimental, analytical, empirical, and field studies are all used to explain how management control and performance measurement can aid in the implementation of strategy and the improvement of organizational performance. The approaches are used in both for-profit and not-for-profit organizations. We are hopeful that this book will continue the search for additional understanding and development in performance measurement and management control and provide guidance for both academics and managers as they work toward improving organizational performance.
Author : Mohamed Chakib Kolsi
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Use of Non-Financial Performance Measures in Managers' Compensation Contracts as Earnings Management Constraints written by Mohamed Chakib Kolsi and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Earnings management literature argues that managers' compensation contracts are based on Financial Performance Measures (FPM). Indeed, the accounting earnings have been the subject of several studies. A few of them have attempted to check whether to introduce the Non-Financial Performance Measures (NFPM) as a constraint on earnings management. The aim of this paper is to empirically test the impact of NFPM on earnings management behavior. Our sample consists of 89 Canadian listed firms pertaining to three sectors for the period, 1997-2006. The results are conclusive and showed that there is a negative relationship between Discretionary Accruals (DA) as a proxy for earning management and the relative importance of NFPM in managers' compensation contracts, suggesting that NFPM acts as an additional earnings management constraint.
Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922943
Total Pages : 746 pages
Book Rating : 4.9/5 (229 download)
Download or read book Principles of Accounting Volume 2 - Managerial Accounting written by Mitchell Franklin and published by . This book was released on 2019-02-14 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author : Robert B. Carton
Publisher : Edward Elgar Publishing
ISBN 13 : 1847202845
Total Pages : 580 pages
Book Rating : 4.8/5 (472 download)
Download or read book Measuring Organizational Performance written by Robert B. Carton and published by Edward Elgar Publishing. This book was released on 2006-01-01 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: This exciting and innovative book will find its audience in researchers and scholars at many levels of academe in the fields of entrepreneurship and strategic management, organizational theory and accounting, and finance.
Author : Patrizia Gazzola
Publisher : Taylor & Francis
ISBN 13 : 1000813207
Total Pages : 153 pages
Book Rating : 4.0/5 (8 download)
Download or read book Performance Measurement in Non-Profit Organizations written by Patrizia Gazzola and published by Taylor & Francis. This book was released on 2022-09-26 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: Performance Measurement in Non-Profit Organizations: The Road to Integrated Reporting addresses the issue of performance measurement in nonprofit companies with the aim of defining a system of useful measures to understand, manage, and improve the performance of such companies by employing systems theory to examine their conditions of existence and manifestations of life. From the proposed company model follows that the system of performance measures should make it possible to keep under control both the productive transformation, with the physical-technical efficiency indicators, and the economic transformation, with the economic efficiency indicators, and the financial transformation with the financial efficiency indicators, and finally the managerial transformation with the effectiveness indicators, taking into account the degree of satisfaction of the expectations of the main categories of company stakeholders. Readers will understand that economic analysis alone is not sufficient to assess the performance of such organizations, but it is necessary to unite it with the analysis of sustainability dimensions. It would therefore be appropriate to draw up an integrated report that combines the economic and financial dimensions with the pillars of sustainability, as in the case of companies in the second sector. There is a gap in the literature in this area that this book aims to fill, making it a valuable resource to researchers, academics, and advanced students interested in performance evaluation of NPOs.
Author : George T. Friedlob
Publisher : John Wiley & Sons
ISBN 13 : 047142319X
Total Pages : 223 pages
Book Rating : 4.4/5 (714 download)
Download or read book Essentials of Corporate Performance Measurement written by George T. Friedlob and published by John Wiley & Sons. This book was released on 2002-10-01 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: Shows how managers can structure their activities and investment base to obtain the highest possible ROI. * Examines essential concepts of ROI, including the advantages of using certain techniques and the limitations associated with them. * Shows how to calculate and use EVA, MVA and other residual measures. * Suggests procedures to evaluate ROIT and other high-tech investment options. * Written in a user-friendly style with many real-world examples and best practices.
Author : Malcolm Smith
Publisher : SAGE
ISBN 13 : 1848606095
Total Pages : 313 pages
Book Rating : 4.8/5 (486 download)
Download or read book Performance Measurement and Management written by Malcolm Smith and published by SAGE. This book was released on 2005-03-08 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accountancy has a dynamic role to play in the competitive strategy of modern global businesses. This book sets out key strategic principles and then assesses how management accountancy can affect and direct these strategies. Engaging case studies reveal how theories and concepts translate into real business practice. Throughout, the book emphasizes: - how accounting initiatives can trigger assessment and improvement of performance management - the importance of managerial decision making to good business practice - how today's management accountancy measures against current research Written for advanced undergraduate, postgraduate and MBA students taking courses on management accounting and performance measurement and management, the book will be also of interest to management and business consultants, professional accountants and accounting academics.
Author : Catherine Stenzel
Publisher : John Wiley & Sons
ISBN 13 : 0471483893
Total Pages : 349 pages
Book Rating : 4.4/5 (714 download)
Download or read book From Cost to Performance Management written by Catherine Stenzel and published by John Wiley & Sons. This book was released on 2003-07-25 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every manager is responsible for cost and performance management in one form or another. This book provides an unbiased survey and explanation of the cost and performance management approaches and methods currently available for application in business. Topics covered include cost management and performance management/measurement options including ABC/M, Total Quality Management, Supply Chain Management, and Balanced Scorecard. Contrasts with managerial accounting textbooks, which tend to be conceptual and theoretical and not easily adaptable to practical situations. Assists readers in choosing the best approach or blend of methods to address specific business problems. Supports learning through real-world applications. Provides a complete presentation of field-tested cost management and performance management/measurement options.
Author : Alina Ignatiuk
Publisher : GRIN Verlag
ISBN 13 : 3640312066
Total Pages : 20 pages
Book Rating : 4.6/5 (43 download)
Download or read book EVA as the best financial performance measure: the theory of reality written by Alina Ignatiuk and published by GRIN Verlag. This book was released on 2009-04-23 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: A, St. Mary's University San Antonio, Texas, language: English, abstract: In this paper these issues will be discussed: •the main purpose and functions of the financial performance management and how it is related to the problem of shareholders value creation, company growth and managers decision making process and management motivation; •the appropriate measures of management performance from the shareholders point of view; •contradictions or goal incongruence between shareholders, management and company long-term growth.
Author : Hans-Ulrich Krause
Publisher : Walter de Gruyter GmbH & Co KG
ISBN 13 : 3110598094
Total Pages : 386 pages
Book Rating : 4.1/5 (15 download)
Download or read book Key Performance Indicators for Sustainable Management written by Hans-Ulrich Krause and published by Walter de Gruyter GmbH & Co KG. This book was released on 2019-11-18 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Key Performance Indicators (KPIs) have become a regular and useful tool for measuring business performance everywhere. The KPIs not only help in strategic planning but also in managing operative business world over. The KPIs in the book are organized according to the Balanced Scorecard (BSC) approach, which emphasizes the importance of using both financial and non-financial information to remain competitive in the modern world. We proudly place on record the fact that our book is the first of its kind and provides for a complete analysis of KPIs under financial, customer, process and human resource/innovation perspectives. The book is a major contribution towards achieving sustainable growth as a competitive advantage. It also emphasizes the importance of social acceptance and environmental impact of the business activity. The compendium provides over 170 KPIs in a compact form. It delivers simple definitions, easy to calculate formulae, possible interpretations and useful suggestions towards an efficient and effective implementation of KPIs as controlling instruments.
