Rethinking Performance Measurement by Marshall W. Meyer
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Rethinking Performance Measurement
By Marshall W. Meyer

Rethinking Performance Measurement

Beyond the Balanced Scorecard

By (author) See other recent books by Marshall W. Meyer
Format: Hardback

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Rethinking Performance Measurement by Marshall W. Meyer

Book Description

Performance measurement remains a vexing problem for business firms and other kinds of organisations. This book explains why: the performance we want to measure (long-term cash flows, long-term viability) and the performance we can measure (current cash flows, customer satisfaction, etc.) are not the same. The 'balanced scorecard', which has been widely adopted by US firms, does not solve these underlying problems of performance measurement and may exacerbate them because it provides no guidance on how to combine dissimilar measures into an overall appraisal of performance. A measurement technique called activity-based profitability analysis (ABPA) is suggested as a partial solution, especially to the problem of combining dissimilar measures. ABPA estimates the revenue consequences of each activity performed for the customer, allowing firms to compare revenues with costs for these activities and hence to discriminate between activities that are ultimately profitable and those that are not.

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Book Details

ISBN: 9780521812436
ISBN-10: 0521812437
Format: Hardback
(228mm x 152mm x 16mm)
Pages: 220
Imprint: Cambridge University Press
Publisher: Cambridge University Press
Publish Date: 9-Jan-2003
Country of Publication: United Kingdom

Other Editions...


Books By Author Marshall W. Meyer

Structures of Power and Constraint by Marshall W. Meyer Structures of Power and Constraint, Paperback (June 2009)

This book discusses the question: are social structures products of human action, expressions of individual or group power?

Rethinking Performance Measurement by Marshall W. Meyer Rethinking Performance Measurement, Paperback (March 2009)

This book explains why performance measurement remains a vexing problem for business firms and other kinds of organisations.

Change in Public Bureaucracies by Marshall W. Meyer Change in Public Bureaucracies, Paperback (June 2008)

This book examines in detail the process of change in 240 city, county and state public bureaucracies responsible for local finance administration.

» View all books by Marshall W. Meyer

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Author Biography - Marshall W. Meyer

MARSHALL W. MEYER is Professor of Management and Sociology at The Wharton School of the University of Pennsylvania.

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Recent books by Marshall W. Meyer close
Structures of Power and Constraint by Marshall W. Meyer
Rethinking Performance Measurement by Marshall W. Meyer
Change in Public Bureaucracies by Marshall W. Meyer
Change in Public Bureaucracies by Marshall W. Meyer
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