PERFORMANCE MEASUREMENT SYSTEMS：绩效测量系统

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,PERFORMANCE MEASUREMENT SYSTEMS,Responsibility Budgeting&Accounting,The Rise of Bureaucracy,Perfected by Prussians during 19th Century,detailed centralized materials requirements and logistical planning(input budgets),control by rules,standard operating procedures,and the merit principle,functional administrative design,distinction between staff and line,decomposition of tasks to their simplest components,Sequential processing.,Bureaucracy,made large,complex organizations possible;also made them inevitable,POSDCORB functions were all treated as separate concerns,performed by staff specialists and coordinated by top mgmt.,substantial staff resources needed to gather and process data for top mgmt.to coordinate activities and allocate resources,The MarketingInformation System,Marketing,managers,Analysis,Planning,Implemen-,tation,Control,Assessing,information,needs,Distributing,information,Internal,records,Marketing decisions and,communication,Marketing,environment,Test,markets,Marketing,channels,Competitors,Publics,Macro-,environment,forces,Marketing Information System,Developing information,Marketing,intelligence,Marketing,research,Marketing,decision,support,analysis,Managing at Arms Length,Multi-product,or M-form,organizational structure,each major operating division serves a distinct product market,Decentralized control,by the numbers,using the DuPont system of financial controls,return-on-assets target,Coordination,short run via transfer prices,Long run via modern capital budgeting system,Responsibility Budgeting,The most common decentralized control system used by large-scale organizations,(a)units and managers are evaluated relative to the targets they accept,(b)only financial measures are used to measure and reward accomplishment or punish failure,and,(c)financial success or failure is attributed entirely to managerial decisions and/or employee performance.,Types of Responsibility Centers,Discretionary&Engineered expense centers,Revenue centers,Cost centers,Standard cost centers,Quasi-profit centers,Profit centers,Investment Centers,EXPENSE CENTERS,Managers are responsible for executing the budget,(Spending as planned),Little discretion to acquire assets;no discretion to exceed authorized spending levels,OE&Program Budgets are Discretionary Expense Budgets,(given recipe,Performance Budgets are Engineered Expense Budgets,recipe varies with volume,Revenue centers,In some cases,expense center managers are evaluated in terms of the number and type of activities performed by their center.,Revenue centers are expense centers that earn revenue or are assigned notational revenue(transfer price)by the organizations controller as a direct result of the activities they perform.,Cost centers,Cost center managers are responsible for producing a stated quantity and/or quality of output at the lowest feasible cost.Someone else within the organization usually determines the output of a cost center.,Cost center managers are usually free to acquire short-term assets(those that are wholly consumed within a performance measurement cycle),to hire temporary or contract personnel,and to manage inventories.,Standard cost centers,In a standard cost center,output levels are determined by requests from other responsibility centers,The managers budget for each performance measurement cycle is determined by multiplying actual output by standard cost per unit.,Performance is measured against this figure-the difference between actual costs and standard costs.,Quasi-profit centers,In a quasi-profit center,performance is measured by the difference between the notational revenue earned and costs,For example,a VA hospital radiology department performs,500 chest X-rays and 200 skull X-rays.,The notational revenue earned is$25 per chest,X-ray(500)=$12,500 and$50 per skull X-ray,(200)=$10,000,or$22,500 total.,If the departments costs are$18,000,it earns a,quasi-profit of$4,500($22,500-$18,000).,Profit centers,In profit centers,managers are responsible for both revenues and costs.Profit is the difference between revenue and cost(or expense).,In addition to the authority to acquire short-term assets,to hire temporary or contract personnel,and to manage inventories,profit center managers are usually given the authority to make long-term hires,set salary and promotion schedules(subject to organization wide standards),organize their units,and acquire long-lived assets costing less than some specified amount.,Investment Centers,In investment centers,managers are responsible for both profit and the assets used in generating the profit.,Investment center managers are typically evaluated in terms of return on assets(ROA)-the ratio of profit to assets employed.,In recent years many have turned to economic value added(EVA),net operating profit less an appropriate capital charge.,Responsibility budgets I,For expense centers the budget i