2016年ACCA考试辅导：关键业绩指标.docx

2016年ACCA考试辅导：关键业绩指标

最常见的关键业绩指标有三种：一是效益类指标，如资产盈利效

率、盈利水平等;二是营运类指标，如部门管理费用控制、市场份额等;

三是组织类指标，如满意度水平、服务效率等。

?Performanceindicators(orperformancemeasures)aremethodsused

toassessperformance.Forexample:

?Inprofit-seekingorganisations:

?-Profit

?-Earningspershare

?-Returnoncapitalemployed

?Innot-for-profitorganisations:

?-Examgrades(aschool)

?-Waitingtimesforhospitaladmission(ahealthservice)

?-Conditionofroads(alocalgovernmenthighwaysdepartment)

?Particularlyinprofit-seekingorganisations,theprimefinancial

performanceindicatorsallowperformancetobemeasuredbuttheysaylittle

abouthowthatperformancehasbeenachieved.So,highprofitswilldepend

onacombinationofgoodsalesvolumes,adequatepricesandsufficientlylow

costs.Ifhighprofitscanonlybeachievedbyasatisfactorycombinationof

volume,priceandcost,thenthosefactorsshouldbemeasuredalsoandwill

needtobecomparedtostandardsandbudgets.

?Similareffectsarefoundinnot-for-profitorganisations.Forexample,

inaschool,aCSFmightbethatapupilleaveswithgoodstandardsof

literacy.Butthatmightdependonpupil-teacherratios,pupilsattendanceand

theexperienceoftheteachers.Ifthesefactorscontributetogood

performance,theyneedtobemeasuredandmonitored.

?JustasCSFsaremoreimportantthanotheraspectsofperformance,

notallperformanceindicatorsarecreatedequal.Theperformanceindicators

thatmeasurethemostimportantaspectsofperformancearethekey

performanceindicators(KPIs).Toalargeextent,KPIsmeasurehowwell

CSFsareachieved;otherperformanceindicatorsmeasurehowwellother

aspectsofperformanceareachieved

?Thereareanumberofpotentialpitfallsinthedesignofperformance

indicatorsandmeasurementsystems:

?-Notenoughperformancemeasuresareset

?Often,directorsandemployeeswillbejudgedontheresultsof

performancemeasures.Ithasbeens