英国国际会计研究生课程讲义管理会计ManagementAccountingLecture3.pptVIP

CSEAR What they are… …Reference points, benchmarks of expected performance against which the manager’s / unit’s actual performance is evaluated further in the performance-measurement-evaluation sequence. What they do… …they define the organisationally desirable level of performance in all the essential areas identified by the MCS’s performance measures, and thereby distinguish between deficient, acceptable and superlative performance. …what constitutes an appropriate target of performance (“what type of targets ?”) …what is the most effective way to establish a target of performan