Performance Measurement Compensation and Multinational 绩效评估，薪酬，与跨国公司.ppt

Performance Measurement, Compensation, and Multinational Considerations Chapter 23 Introduction Performance measures are a central component of management control systems. Making good planning and control decisions requires information about how different subunits of the organization have performed. This chapter discusses the design, implementation, and uses of performance measures. Learning Objective 1 Measure performance from a financial and nonfinancial perspective Financial and Nonfinancial Performance Measures Many widely used performance measures, such as operating income, rely on internal financial information. Companies are supplementing internal financial measures with measures based on: External financial information Internal nonfinancial information External nonfinancial information Learning Objective 2 Design an accounting-based performance measure Accounting-Based Performance Measure Resorts Inns own three small hotels at airports in Chicago, Dallas, and Miami. At the present, Resorts Inns does not allocate the total long-term debt of the company to the three separate hotels. Accounting-Based Performance Measure Resorts Inns: Total current assets $1,350,000 Total long-term assets 6,150,000 Total assets $7,500,000 Total current liabilities $ 500,000 Long-term debt 4,800,000 Stockholders’ equity 2,200,000 Total liabilities and equity $7,500,000 Accounting-Based Performance Measure Chicago Hotel: Current assets: $350,000 Long-term assets: $550,000 Total assets: $900,000 Current liabilities: $ 50,000 Accounting-Based Performance Measure Dallas Hotel: Current assets: $ 400,000 Long-term assets: $ 600,000 Total assets: $1,000,000 Current liabilities: $ 150,000 Accounting-Based Performance Measure Miami Hotel: Current assets: $ 600,000 Long-term assets: $5,000,000 Total assets: $5,600,000 Curre