重庆大学经济与工商管理学院管理会计课件 chapter15.pptVIP

Strategic Performance Evaluation and Management战略绩效考评与管理 Learning Objectives Discuss environmental factors affecting effective performance management. Compare and contrast functional-based, activity-based, and strategic-based management control systems. Learning Objectives(continued) Explain the role of process value analysis in strategic performance management. Explain the basic features of and design criteria for effective strategic performance measurement systems in general and for the balanced scorecard framework in particular. Learning Objectives(continued) Discuss methods of evaluating and rewarding managerial performance. Describe other performance management techniques (Appendix A). Organizational Control Environment Organizational Factors组织方面的因素 Size Strategy Structure Systems Resources Staff Skills Management Philosophy Organizational Norms Environmental Factors环境因素 Technology Competition Economy Culture Social Values Regulation and Legislation Politics Responsibility Accounting Model The responsibility accounting model is defined by four essential elements: assigning responsibility establishing performance measures or benchmarks evaluating performance assigning rewards Types of Responsibility Accounting Management accounting offers the following three types of responsibility accounting systems. Functional-based基于职能的 Activity-based基于作业的 Strategic-based基于战略的 Functional-Based Control Systems Functional-based control systems assign responsibility to organizational units and express performance measures in financial terms. It is the responsibility accounting system that was developed when most firms were operating in relatively stable environments. Activity-Based Control Systems Activity-based control systems assign responsibility to processes and use both financial and nonfinancial measures of performance. It is the responsibility accounting system developed for those firms operating in continuous improvement environments. Strateg