Skip to main content Accessibility help
×
  1. Home
  2. Books
  3. Rethinking Performance Measurement
  • Cited by 41
      • Show more authors
      • You may already have access via personal or institutional login
    • Select format
    • Publisher:
      Cambridge University Press
      Publication date:
      14 May 2010
      09 January 2003
      ISBN:
      9780511753824
      9780521812436
      9780521103268
      DOI:
      https://doi.org/10.1017/CBO9780511753824
      Dimensions:
      (228 x 152 mm)
      Weight & Pages:
      0.481kg, 220 Pages
      Dimensions:
      (229 x 152 mm)
      Weight & Pages:
      0.33kg, 220 Pages
      • Subjects:
      Organisational Sociology, Strategic Management, Management, Sociology
    You may already have access via personal or institutional login
    • Selected: Digital
    Add to cart View cart Buy from Cambridge.org
    Subjects:
    Organisational Sociology, Strategic Management, Management, Sociology
    Information

    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.

    Reviews

    "This book is a must-buy for any senior managers of service firms that aspire to have their companies survive and prosper even as competition inevitably increases. Building on a platform of insightful field work Meyer uses a compelling and incisive logic to propose a monitoring and measurement methodology (APBA) that allows firms to simultaneously pursue customer differentiation on the customer front and efficiency on the functional front all by driving strategic decision-making down to the level of the customer." Professor Ian C MacMillan, The Wharton School, University of Pennsylvania

    "Rethinking Performance Measurement challenges fundamentally some of the assumptions held about measurement today." Professor Andy Neely, Cranfield School of Management

    "I really like this book. It takes an honest look at the balanced scorecard and offers an alternative approach that addresses many of the problems associated with the scorecard approach. This book is a 'must read' for managers in balanced scorecard organizations!" Professor Harold Doty, School of Management, Syracuse University

    "There is much management theory and much management practice and mountains of books on each. This is a rare book that seeks to use theory to enhance practice. It takes as fundamental that performance measurement always skews behavior so we had better get better at measuring what is really important and always realise we will never get it exactly right, but that is no reason not to do it." Professor Sandra Dawson, Judge Institute of Management Studies, University of Cambridge

    "Meyer challenges the traditional tenets of long-term performance measurement with a compelling argument for rejecting the 'balanced scorecard theory'.... The six succinct chapters skillfully intertwine the author's thorough research with contemporary management practice. Highly recommended." Choice

    Refine List

    Actions for selected content:

    Select all | Deselect all
    • View selected items
    • Export citations
    • Download PDF (zip)
    • Save to Kindle
    • Save to Dropbox
    • Save to Google Drive

    Save Search

    You can save your searches here and later view and run them again in "My saved searches".

    Please provide a title, maximum of 40 characters.
    Cancel
    ×

    Contents

    Contents

    Metrics

    Altmetric attention score

    Full text views

    Total number of HTML views: 0
    Total number of PDF views: 0 *
    Loading metrics...

    Book summary page views

    Total views: 0 *
    Loading metrics...

    * Views captured on Cambridge Core between #date#. This data will be updated every 24 hours.

    Usage data cannot currently be displayed.

    Accessibility standard: Unknown

    Why this information is here

    This section outlines the accessibility features of this content - including support for screen readers, full keyboard navigation and high-contrast display options. This may not be relevant for you.

    Accessibility Information

    Accessibility compliance for the PDF of this book is currently unknown and may be updated in the future.