Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
The Use Of Financial And Non Financial Measures In Manufacturing Firms
Download The Use Of Financial And Non Financial Measures In Manufacturing Firms full books in PDF, epub, and Kindle. Read online The Use Of Financial And Non Financial Measures In Manufacturing Firms ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author :Maurice Gosselin Publisher :Québec : Faculté des sciences de l'administration de l'Université Laval, Direction de la recherche ISBN 13 :9782895242062 Total Pages :33 pages Book Rating :4.2/5 (42 download)
Book Synopsis The Use of Financial and Non-financial Measures in Manufacturing Firms by : Maurice Gosselin
Download or read book The Use of Financial and Non-financial Measures in Manufacturing Firms written by Maurice Gosselin and published by Québec : Faculté des sciences de l'administration de l'Université Laval, Direction de la recherche. This book was released on 2004 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Non-Financial Performance Measurement and Management Practices in Manufacturing Firms by : Ahmed B. Abdel-Maksoud
Download or read book Non-Financial Performance Measurement and Management Practices in Manufacturing Firms written by Ahmed B. Abdel-Maksoud and published by JAI Press Incorporated. This book was released on 2007-08-02 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a framework for exploring the relationships between the measurement of non-financial performance at the shop-floor of manufacturing firms across four different countries (UK, Italy, Japan, and Canada) and a range of twenty-eight contingent factors incorporating technological, managerial, organisational and environmental factors.
Book Synopsis Lean Manufacturing, Non-Financial Performance Measures, and Financial Performance by : Rosemary Fullerton
Download or read book Lean Manufacturing, Non-Financial Performance Measures, and Financial Performance written by Rosemary Fullerton and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the last 30 years, many U.S. firms have adopted lean manufacturing strategies. Despite evidence of variation in firms' success with lean strategies, few studies have examined firms' management accounting systems (MAS) as a potential source of the variation. This study uses structural equation modeling to examine whether one MAS component - the use of non-financial manufacturing performance (NFMP) measures - mediates the relationship between lean manufacturing and financial performance. Consistent with the view that firms' MAS must fit their operational strategies, the results indicate that lean strategies' financial performance effects are indeed mediated through the utilization of NFMP measures. The study also reports confirming results from regression-based tests examining the mediating role of the use of NFMP measures in the lean manufacturing/financial performance relationship.
Book Synopsis Non-Financial Performance Measures Disclosure, Quality Strategy, and Organizational Financial Performance by : Mohamed Omran
Download or read book Non-Financial Performance Measures Disclosure, Quality Strategy, and Organizational Financial Performance written by Mohamed Omran and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We investigate the relationship between internal performance evaluation and the ability of external market participants to assess the effectiveness of management's quality strategy for a sample of 156 Australian manufacturing firms that link executive compensation to non-financial performance measures (NFPM).We find that for firms where management compensation is tied to non-financial performance measures, organizational financial performance, as measured by return on investment, has no significant direct association with the extent of disclosure of non-financial performance measures in the financial statements by Australian manufacturing firms. However, this suggests that the origination of a firm's non-financial performance measures indirectly and significantly affects the financial performance of an organization through the implementation of quality based strategy. Further, we find that manufacturing firms that place greater emphasis on quality strategy disclosed more information regarding non-financial measures in their annual reports, and that only for firms following a quality strategy, the disclosure of non-financial performance measures positively impact operating financial performance.
Book Synopsis Non-Financial Performance Measurement in Manufacturing Companies by : David Dugdale
Download or read book Non-Financial Performance Measurement in Manufacturing Companies written by David Dugdale and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The contemporary manufacturing environment is characterised by increased worker responsibility coupled with the measurement and reporting of numerous aspects of performance. At shop-floor level much of this performance measurement and reporting is non-financial. This paper reports on a large scale, empirical investigation of the measurement practices in British factories at the beginning of the 21st century. Descriptive statistics are provided as well as a classification model of shop-floor non-financial measures. In addition, the relationships between operational measures and contingent firm-specific and external variables are identified. Various partial relationships are found, and 'across the board' high levels of shop-floor performance measurement are found to be associated with a severely competitive environment, an upward communication corporate ethos, and with the adoption of JIT or TQM/TPM.
Book Synopsis Financial Consequences from Implementing Lean Manufacturing with the Support of Non-Financial Management Accounting Practices by : Rosemary Fullerton
Download or read book Financial Consequences from Implementing Lean Manufacturing with the Support of Non-Financial Management Accounting Practices written by Rosemary Fullerton and published by . This book was released on 2006 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the last 30 years, many U.S. firms have adopted lean manufacturing strategies. Despite evidence of substantial variation in firms' success with JIT, TQM, and other lean strategies, relatively few studies have examined management accounting practices as a potential source of such variation. Using structural equation modeling, this study examines two advanced management accounting practices - benchmarking and the use of non-financial manufacturing performance measures - as potential mediators of financial performance in lean manufacturing environments. Consistent with the view that firms' management accounting systems must fit their operational strategies, our structural model indicates that lean strategies' financial performance effects are enhanced when non-financial manufacturing performance measures and benchmarking are included in a firm's management accounting system.
Book Synopsis An Examination of the Relationship Among World-Class Manufacturing Practices, Non-Financial Performance Measures, and Firm Profitability by : Rosemary Fullerton
Download or read book An Examination of the Relationship Among World-Class Manufacturing Practices, Non-Financial Performance Measures, and Firm Profitability written by Rosemary Fullerton and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: World-class manufacturing (WCM) emphasizes excellence through lean production practices of continuous improvement and is incorporated within the broad definitions of just-in-time (JIT) and total quality management (TQM). Increased profitability from implementation of these practices is generally assumed, yet empirical studies examining WCM practices and firm profitability report mixed results. One reason suggested for the lack of reported improved firm performance is the deficiency of management accounting systems to reflect appropriately operational improvements. This research examines whether the use of JIT and TQM, in conjunction with the use of non-financial performance tools for evaluating these practices, affects firm profitability. The survey data provide empirical evidence that investments in WCM practices of JIT and TQM, coupled with the complementary use of non-financial performance measurement tools, such as benchmarking and tracking manufacturing efficiency, contribute to higher financial performance.
Book Synopsis The Impact of Structure, Environment and Interdependence on the Perceived Usefulness of Management Accounting Systems by : R. H. Chenhall
Download or read book The Impact of Structure, Environment and Interdependence on the Perceived Usefulness of Management Accounting Systems written by R. H. Chenhall and published by . This book was released on 1985 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial and Non Financial Performance Measures in Small and Medium Business : by : Mengning He
Download or read book Financial and Non Financial Performance Measures in Small and Medium Business : written by Mengning He and published by . This book was released on 2024 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic environment has changed drastically and the international marketing environment has also changed significantly. The factors of production have produced transnational flows, and a globalized economic system is progressively taking shape. The means of competition between enterprises are also changing. The global marketing strategy has generated new development trends from the original scale, price, quality, service, and trademark of strategic competition. Since its inception, the company has always been committed to innovation leadership, has continually increased its investment in R&D, and has built its core competitiveness. The high-quality development model of listed companies, such as new energy and high-technology manufacturing, has been gradually formed, and the ecology of the capital market has been further enhanced. How operators face the globalization of the market, regionalization of the economy, and internationalization of business and give agile and rapid response has become an imperative for modern companies...
Book Synopsis Non-Financial Performance Measures - Organizational Performance Relationship in the Bangladeshi Firms by : Habib-Uz-Zaman Khan
Download or read book Non-Financial Performance Measures - Organizational Performance Relationship in the Bangladeshi Firms written by Habib-Uz-Zaman Khan and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper empirically examines the role of environmental uncertainty and corporate culture on the relationship between non-financial performance measures and organizational performance from manufacturing firms in Bangladesh. Specifically, it investigates the hypothesis that non-financial measures of performance lead to improved organizational performance under circumstances of increased environmental uncertainty and corporate culture. Data from a sample of 61 manufacturing firms listed on Dhaka Stock Exchange (DSE) in Bangladesh were collected. Data were then analyzed using multiple regression and factor analysis of multivariate statistical tool. Results show that there is a negative but statistically significant relationship regarding the impact of environmental uncertainty on the relationship between non-financial measures and firm performance. The results also advocate that sample Bangladeshi firms make greater use of non- financial measures with the aim of improving firm performance when environmental uncertainty is low. Conversely, the study finds positive relationship between flexibility type corporate culture and the organizational performance, and the moderating effect of this cultural type on the non-financial performance measures- organizational performance linkage. The results of this study must be interpreted with caution since it concentrates only on small sample manufacturing firms. To the best of our knowledge, the study is first to provide evidence on the environmental uncertainty and corporate culture affecting the use of non-financial performance measures and firms performance in the context of a developing country, in particular in Bangladesh.
Book Synopsis A Survey of Management Accounting Practices in UK Manufacturing Companies by : Colin Drury
Download or read book A Survey of Management Accounting Practices in UK Manufacturing Companies written by Colin Drury and published by . This book was released on 1993 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Practical Lean Accounting by : Brian H. Maskell
Download or read book Practical Lean Accounting written by Brian H. Maskell and published by CRC Press. This book was released on 2017-07-27 with total page 475 pages. Available in PDF, EPUB and Kindle. Book excerpt: The methods and concepts presented in the bestselling first edition revolutionized the approach to the management and control of Lean companies. Enhanced with extensive end-of-chapter exercises and a CD-ROM with Lean accounting tools, the second edition of this preeminent practitioner‘s guide is now suitable for classroom use. Practical Lean Accoun
Book Synopsis Principles of Accounting Volume 2 - Managerial Accounting by : Mitchell Franklin
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.
Book Synopsis Company Success in Manufacturing Organizations by : Ana M. Ferreras
Download or read book Company Success in Manufacturing Organizations written by Ana M. Ferreras and published by CRC Press. This book was released on 2017-08-03 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past, company success was typically measured by financial indicators. Lately though, non-financial measures such as employee morale have become popular. Although there are approaches that look into quantitative and qualitative performance measures affecting company success, none of them characterize it in a holistic way, combining all the critical performance measures. This book presents a multifaceted approach that prepares engineers and future organizational leaders/managers to measure, monitor, and predict company success in a more meaningful way.
Book Synopsis Review of Management Accounting Research by : Magdy G. Abdel-Kader
Download or read book Review of Management Accounting Research written by Magdy G. Abdel-Kader and published by Springer. This book was released on 2011-10-26 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.
Book Synopsis Reporting Non-GAAP Financial Measures by : Nicola Moscariello
Download or read book Reporting Non-GAAP Financial Measures written by Nicola Moscariello and published by Cambridge Scholars Publishing. This book was released on 2019-11-25 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these ‘tailored’ earnings and on the economic reasons behind them. On one hand, APMs might reflect managers’ attempt to offer useful information to predict companies’ future sustainable cash-flows and earnings (information hypothesis), while, on the other, the non-standardized nature of these metrics impacts on the comparability of the financial results, and reduces the reliability and the faithful representation of financial information (opportunistic hypothesis). By collecting several theoretical and empirical contributions on APMs, this book provides a number of interesting and useful insights on the economics of APMs and their impact on financial markets.
Book Synopsis The Essentials of Finance and Accounting for Nonfinancial Managers by : Edward Fields
Download or read book The Essentials of Finance and Accounting for Nonfinancial Managers written by Edward Fields and published by AMACOM/American Management Association. This book was released on 2011 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Filled with crystal-clear examples, the book helps you understand: balance sheets and income/cash flow statements; annual reports; fixed-cost and variable-cost issues; financial analysis, budgeting, and forecasting; and much more"--Back cover.