What managers increasingly need is a performance measurement capability that supports a long term, forwardthinking strategic view across the entire organisation. They need a performance measurement framework that provides a view across a range of measures that encompass all of the key issues for continued financial success. A measure framework that itself helps improve performance by changing w...

nowadays, organizations in a competitive environment need an efficient and integrated system of resources in order to rich more quality and speed in product and service's delivery. one of the main problems to implement erp is the lack of coordination and relevance with business process reengineering (bpr). successful implementation of bpr inspired by strategic planning and top management s...

BACKGROUND Prior literature identified the use of Performance Measurement Systems (PMS) as crucial in addressing improved processes of care. Moreover, a strategic use of PMS has been found to enhance quality, compared to non-strategic use, although a clear understanding of this linkage is still to be achieved. This paper deals with the test of direct and indirect models related to the link betw...

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and reve...

Introduction The Hong Kong Hospital Authority (HA) manages 41 publicly funded hospitals that serve approximately 90% of the seven-million population. The head office of HA is responsible for strategic planning, resources allocation, and monitoring performance of hospitals that are organized into seven geographical clusters. The head office is transforming its population-based internal resources...

This paper proposes Enterprise Business Intelligence Maturity Model that involves thirteen capacity factors, which are (Strategic Management, Performance Measurement, Balanced Scorecard, Information Quality, Data Warehouse, Master Data Management, Metadata Management, Analytical, Infrastructure, Knowledge Management, People, Organization Culture and Change Management). This key objective of thi...

in recent years, the balanced score card (bsc) has been the focus of considerable methodology for strategic cost management in management accounting area since it was originally proposed by kaplan ,r.s. and norton, d.p. in 1992. bsc is an approach to performance measurement based on both financial and nonfinancial information from four perspectives which are called financial, customer, internal...

This instructional case is designed to develop students’ understanding of strategic performance measurement concepts. Case requirements ask students to interpret operating results, evaluate a current performance measurement system, and then construct a balanced scorecard for the company described in the fictitious case narrative. The case is appropriate for MBA and upperlevel undergraduate acco...