haku: @indexterm PROFIT CENTRES / yhteensä: 58
viite: 36 / 58
| Tekijä: | Dearden, J. |
| Otsikko: | Measuring profit center managers. |
| Lehti: | Harvard Business Review
1987 : SEP-OCT, VOL. 65:5, p. 84-88 |
| Asiasana: | PROFIT CENTRES PERFORMANCE APPRAISAL MANAGERS |
| Kieli: | eng |
| Tiivistelmä: | The performance measurement system in many decentralized companies works against good management. Three conceptual flaws are the source of the problem: relying on outdated ROI techniques; judging profit centers and their managers by the same standards; not distinguishing between variables managers can influence and those they cannot. The solution is to measure profit centers with profit center financial statements and to measure managers by using separate profit budget reports. |
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