Performance measurement

Edited book (chapter)

Byrne, Suzanne. 2010. "Performance measurement." Birt, Jacqueline, Chalmers, Keryn, Byrne, Suzanne, Brooks, Albie and Oliver, Judy (ed.) Accounting: business reporting for decision making, 3rd ed.. Brisbane, Australia. John Wiley & Sons. pp. 534-574
Chapter Title

Performance measurement

Book Chapter CategoryEdited book (chapter)
ERA Publisher ID2349
Book TitleAccounting: business reporting for decision making, 3rd ed.
Authors
AuthorByrne, Suzanne
EditorsBirt, Jacqueline, Chalmers, Keryn, Byrne, Suzanne, Brooks, Albie and Oliver, Judy
Page Range534-574
Chapter Number14
Number of Pages41
Year2010
PublisherJohn Wiley & Sons
Place of PublicationBrisbane, Australia
ISBN9781742165561
Abstract

This chapter discusses performance measurement. Many aspects of an entity can be measured, including the performance of the entity as a whole, specific divisions or even individual employees. Linking the performance measurement system to organisational objectives ensures that the focus is on the goals of the entity. Contemporary performance measurement systems include a balance between financial and non-financial measures, and between short-term and long-term measures. Such measures should be simple to apply and understand, and should link the operations with strategy and encourage beneficial behaviour.
Performance measurement tools covered in this chapter include the balanced scorecard, return on investment, residual income, and economic value added. Non-financial performance measures and issues relating to individual performance measurement are also discussed.

Keywordsperformance measurement; balanced scorecard; residual income; ROI; EVA
ANZSRC Field of Research 2020350105. Management accounting
350102. Auditing and accountability
350503. Human resources management
Public Notes

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Byline AffiliationsSchool of Accounting, Economics and Finance
Institution of OriginUniversity of Southern Queensland
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