By Paolo Taticchi
Measuring and handling the functionality of a company is among the so much actual wishes of administration. Balanced scorecard, the functionality prism and activity-based administration are the preferred frameworks during this environment. in line with the findings of R.G. Eccles’ acclaimed "Performance dimension Manifesto (1991)" this booklet introduces new contexts and topics of software and offers rising learn components on the topic of enterprise functionality size and administration, e.g. SMEs and sustainability. because of the 1st overseas summer season college Piero Lunghi on "Perspectives of industrial functionality administration" this e-book is written either for college students and lecturers, in addition to for practitioners trying to find new, but confirmed how one can degree and deal with enterprise performance.
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Additional resources for Business Performance Measurement and Management: New Contexts, Themes and Challenges
V. institutional context (arrow a): the increased instability and competition that have to be faced required not only reliable and timely information about all the aspects of the business, but especially to be able to interpret them in order to made timely and efficient decisions. V. managers are gradually turning more to the controller to ask for help to accomplish this interpretative task: a wider role for the controller is starting to emerge. However, this particular process of change is still in its first phase: the main part of the controller’s time is still devoted to accomplishing his routine tasks.
A great progress had been made, for example, with the implementation of the module which manages the bill of materials: before that, sometimes we decided the price of our product at random! 2 New Integrated Information Systems and Management Control Change 29 Consequently, besides the management control techniques are formally the same, they are now substantially different and used in a different way. Secondly, with the adoption of the new information system, and in particular as a consequence of the work groups organized for its configuration, all the business processes have been modified in order to make them simple and more efficient, and the whole organizational structure has been altered.
2001). The adoption of new information and communication technologies can lead to a change of these rules, roles and routines. If it actually does modify them, how and with what magnitude is neither predictable a priori, nor generalizable. P. Maraghini but also within the same organization if we consider two different points in time. Furthermore, these various factors interact with each other in a continuous, dynamic and dialectical process which make it very difficult, if not impossible, to agree on what has determined the trajectory of change and to what degree.
Business Performance Measurement and Management: New Contexts, Themes and Challenges by Paolo Taticchi