Looking for an inspection copy?
This title is not currently available for inspection. However, if you are interested in the title for your course we can consider offering an inspection copy. To register your interest please contact email@example.com providing details of the course you are teaching.
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.
Not yet reviewed
Be the first to review
Review was not posted due to profanity×
- Date Published: March 2009
- format: Paperback
- isbn: 9780521103268
- length: 220 pages
- dimensions: 229 x 152 x 13 mm
- weight: 0.33kg
- contains: 53 b/w illus. 4 tables
- availability: Available
Table of Contents
1. Why are performance measures so bad?
2. The running down of performance measures
3. In search of balance
4. From cost drivers to revenue drivers
5. Learning from ABPA
6. Managing and strategising with ABPA
Sorry, this resource is locked
Please register or sign in to request access. If you are having problems accessing these resources please email firstname.lastname@example.orgRegister Sign in
You are now leaving the Cambridge University Press website. Your eBook purchase and download will be completed by our partner www.ebooks.com. Please see the permission section of the www.ebooks.com catalogue page for details of the print & copy limits on our eBooks.Continue ×