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lesson 8 Performance Management and Compensation 英文管理会计课件 Management Accounting
MA2 Chen Yuanhong Performance measurement and compensation Introduction of lesson 8 evaluate the effects of different performance measurement methods on analysis of corporate strategies and strategic business units. look at how different performance measurement methods are used in evaluating management and operations within organizations. provides examples of compensation related to performance measurement outcomes, and relates them to ethical issues in management compensation. Lesson 8 Topics outline Financial and nonfinancial performance measures Responsibility centers and performance measures Return on investment, residual income, and economic value added Time horizon of performance measures Alternative measurements of investment Targeted levels of performance and choosing the timing of feedback Global performance measurement Evaluation of managers and organizational units under performance evaluation Activity-level performance measures Executive performance measures and compensation Performance measures and fraud Topic 1: Financial and nonfinancial performance measures Learning Objectives Outline the need for financial and nonfinancial performance measures. Describe how accounting-based performance measures are designed. Required reading Chapter 23, pages 648-650, up to “Choosing Among Different Performance Measures: Step 1” Financial and nonfinancial performance measures Performance measurement systems are a critical component of a company’s MCS. Limitation of traditional financial-based measures Manipulation Intellectual capital customer satisfaction Financial and nonfinancial performance measures Firms are increasingly presenting financial and nonfinancial performance measures for their subunits in a Balanced Scorecard, and it’s four perspectives: Financial Customer Internal Business Process Learning and Growth Topic 2: Responsibility centers and performance measures Learning Objective Determine how different business units should be evaluated. Required
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