高级管理会计Advanced Management Accounting课件8 Performance measurement and compensation.pptVIP

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高级管理会计Advanced Management Accounting课件8 Performance measurement and compensation.ppt

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高级管理会计Advanced Management Accounting课件8 Performance measurement and compensation

TOPIC 8.7Targeted levels of performance Historically driven targets used to set target goals Goal may include a Continuous Improvement component TOPIC 8.8Global performance measurement Additional Difficulties faced by Multinational Companies: The economic, legal, political, social, and cultural environments differ significantly across countries Governments in some countries may impose controls and limit selling prices of a company’s products Availability of materials and skilled labor, as well as costs of materials, labor, and infrastructure may differ across countries Divisions operating in different countries account for their performance in different currencies EXAMPLE 8.3 TOPIC 8.9Evaluation of managers and organizational units under performanceevaluation The performance evaluation of a manager should be distinguished from the performance evaluation of that manager’s subunit, such as a division of the company Management compensation is also tied to subunit performance, and a subunit’s performance evaluation can be tied to the evaluation of its managers. When compensation is based on salary plus performance-based measures, there is a tradeoff between creating incentives and imposing risks Information asymmetry then becomes a problem for owner Risk-averse managers may alter their behaviour to reduce risk, thereby not taking on projects that could be in the best interest of owners. In such situations, owners can use multiple performance measures to mitigate some of the risks In some cases, especially when economic conditions or outside events have an impact on performance, owners may also use relative performance measures to benchmark operations and managers. TOPIC 8.10Activity-level performance measures Most employees have multifaceted jobs, which can have more than a direct financial impact on the organization managers can use multiple measures such as a Balanced Scorecard Two issues when evaluating performance at the individual activity level: D