haku: @author McCrory, F. V. / yhteensä: 2
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Tekijä: | McCrory, F. V. Gerstberger, P. G. |
Otsikko: | The new maths of performance measurement ! du Pont |
Lehti: | Journal of Business Strategy
1992 : APR, VOL. 13:2, p.33-38 |
Asiasana: | PERFORMANCE MEASUREMENT RETURN ON INVESTMENT DECISION MAKING ACCOUNTING INFORMATION SYSTEMS CORPORATE CULTURE MANAGEMENT |
Kieli: | eng |
Tiivistelmä: | Traditional accounting measures such as return on investment (ROI) are of little value to managers in measuring progress toward creating shareholder value. Performance measurement must change so that the shareholder value concept can be used as a guide by operating management in strategic and tactical decision making. The traditional approaches of du Pont model and ROI are presented, and the key principles of the "new maths"are described. It is maintained that new performance measures be used and that an organization's culture be adapted to conform with this "new maths". |
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