Page 189 - DMGT514_MANAGEMENT_CONTROL_SYSTEMS

Management Control Systems Pooja, Lovely Professional University

Notes Unit 9: Performance Measurement Systems

CONTENTS
Objectives

Introduction

9.1 Performance Measures
9.1.1 Five Level Performance Measures
9.2 Performance Reports: Format and Essential Features

9.3 Multiple Performance Measures

9.3.1 Balanced Score Card
9.4 Establishing Objectives and Performance Measures
9.4.1 Internal Business Perspective

9.4.2 Learning and Growth Perspective

9.5 Benchmarking and Bench Trending
9.6 Just-in-Time Technique and its Influence on Management Control Process
9.7 Computer Integrated Manufacturing and its Influence on Management Control
Process
9.8 Summary

9.9 Keywords

9.10 Review Questions
9.11 Further Readings

Objectives

After studying this unit, you will be able to:

 Identified the performance measures
 Discuss the designing accounting-based performance measures
 Describe the performance reports: format and essential features
 Explain the multiple performance measures

 Establishing the objectives and performance measures
 Explain the benchmarking and benchtrending
 Discuss the just-in-time technique and its influence on management control process
 Describe the computer integrated manufacturing and its influence on management control
process

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