摘要
Performance measurement systems play a key role in developing strategy, evaluating the achievement of organizational objectives and compensating managers. While, traditional financially oriented systems no longer work adequately, this led to integrated financial and non-financial measures. Although non-financial measures are increasingly important, companies should not simply copy measures used by others. The choice of measures must be linked to factors such as corporate strategy, value drivers, organizational objectives and the competitive environment. In addition, performance measurement choice is a dynamic process - measures may be appropriate today, but the system needs to be continually reassessed as strategies and competitive environments evolve.
Performance measurement systems play a key role in developing strategy, evaluating the achievement of organizational objectives and compensating managers. While, traditional financially oriented systems no longer work adequately, this led to integrated financial and non-financial measures. Although non-financial measures are increasingly important, companies should not simply copy measures used by others. The choice of measures must be linked to factors such as corporate strategy, value drivers, organizational objectives and the competitive environment. In addition, performance measurement choice is a dynamic process - measures may be appropriate today, but the system needs to be continually reassessed as strategies and competitive environments evolve.
出处
《首席财务官》
2006年第7期63-63,4,共1页
CFO World
