Performance measurement

Textbook (chapter)

Birt, Jacqueline, Chalmers, Keryn, Byrne, Suzanne, Brooks, Albie and Oliver, Judy. 2012. "Performance measurement." Accounting: business reporting for decision making, 4th ed.. Brisbane, Australia. John Wiley & Sons. pp. 560-606
Chapter Title

Performance measurement

Book Chapter CategoryTextbook (chapter)
ERA Publisher ID2349
Book TitleAccounting: business reporting for decision making, 4th ed.
AuthorsBirt, Jacqueline (Author), Chalmers, Keryn (Author), Byrne, Suzanne (Author), Brooks, Albie (Author) and Oliver, Judy (Author)
Page Range560-606
Number of Pages46
Year2012
PublisherJohn Wiley & Sons
Place of PublicationBrisbane, Australia
ISBN9780730302414
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.

Keywordsemployees; staff; performance; productivity
ANZSRC Field of Research 2020350105. Management accounting
350107. Sustainability accounting and reporting
350503. Human resources management
Public Notes

Textbook. Chapter 14

Byline AffiliationsMonash University
School of Accounting, Economics and Finance
University of Melbourne
Swinburne University of Technology
Institution of OriginUniversity of Southern Queensland
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