haku: @author Northridge, R. / yhteensä: 2
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| Tekijä: | Northridge, R. |
| Otsikko: | Productivity-controlled budgets |
| Lehti: | Management Accounting (London)
1993 : FEB, VOL. 71:2, p. 18-19 |
| Asiasana: | PRODUCTIVITY CONTROL BUDGET |
| Kieli: | eng |
| Tiivistelmä: | The author believes that we should take productivity measurement down to the irreducible minimum. Building productivity into budgets is not new. We need to know what every person in the organisation produces and what each square meter of plant produces and what each machine or vehicle or computer produces. Only then can we measure how efficiently is that particular resource being used. That is the acid test of whether the continuance of that resource can be sustained. Many of the resources may be better measured against the true business in which they are operating. |
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