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| Tekijä: | Smith, M. |
| Otsikko: | The rise and rise of the NFI. |
| Lehti: | Management Accounting (London)
1990 : MAY, VOL. 68:5, p. 24-26 |
| Asiasana: | MANUFACTURING INDUSTRY PERFORMANCE MEASUREMENT FINANCIAL REPORTING |
| Kieli: | eng |
| Tiivistelmä: | Review of use of non-financial indicators /NFI/ in the process of monitoring and controlling manufacturing industry, measuring performance in labour-related sectors and behavioural implications. 3 failure types: use, relevance and control. NFI in manufacturing and service environments. Output quality. Link between management accounting practices and strategic corporate goals. Link between direct and indirect labour hours. Accuracy of data inputs. The human factor. |
SCIMA