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Module 3: Performance measurement (Part C: Determining performance…
Module 3: Performance measurement
Part A: The role of performance measurement
Introduce
Non-financial performance measurement
Financial performance measurement (p.242)
activity or efficiency
liquidity
shareholder return
Profitability
gearing
performance measurement (p.240)
performance indicator (p.240)
Dimension of performance (p.241)
non-financial dimensions
quantitative dimensions
Financial dimensions
qualitative dimensions
Multiple roles of performance measurement
Integrated reporting (p.252)
XBRL (p.253)
Signaling (p.253)
governance, risk management and performance
ethics and performance measurement
Codes of ethics - APES 110
Threats
Theories related to performance measurement
Agency (p.263)
Contingency (p.264)
Performance: a process of value creation (p.246)
Performance and sustainability (p.249)
Part B: Strategy, management control and performance measurement
Strategy and performance measurement
Strategy and decision making (p.268)
Strategy and management control (p.269)
Limitation of traditional control
Beyond budgeting (p.271)
Lean thinking (p.272)
Lean accounting (p.272)
Models of performance measurement
Operational and strategic performance (p.274)
Operational performance - short term
Strategic performance - long term
Frameworks for performance measurement (p.278)
French tableaux de bord
performance pyramid of Lynch and Cross
Result & Determinants Framework
EFQM
Six Sigma
DMAIC
Performance prism
The balanced scorecard (p.279)
4 perspectives
customer
business process
innovative and learning
financial
Criticism of the balanced scorecard (p.281)
Public sector and not-for-profit performance measurement
strategy mapping and performance measurement (p.286)
The role of information systems in performance measurement
Lagging and leading (p.276)
Cascading performance measures (p.289)
Part C: Determining performance measures and setting performance target
Measuring efficiency, effectiveness and equity
Designing performance target
SMART (p.301)
Characteristics of performance measures and targets (p.302)
accessibility
controllability
Timeliness
Clarity
Reliability
Validity
Cost and benefits of performance measurement
Performance measurement, power and culture
Improving performance
Targets
cost-benefit (p.309)
keeping targets in balance (p.309)
Predictive model (p.310)
Trends (p.310)
Bench marking
Problems with benchmarking
Industry benchmarks
Internal benchmarks
Organisational learning and knowledge management
Performance measures and performance targets
Reward system
Timing
Group versus individual performance
Behavioral consequences of performance measurement