Performance Management Systems

Performance Management Systems PDF

Author: Chiara Demartini

Publisher: Springer Science & Business Media

Published: 2013-08-04

Total Pages: 222

ISBN-13: 3642366848

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This book presents an analysis and a critical discussion on performance management systems. It seeks to advance the current state of knowledge in the subject by introducing a holistic performance management system - the loosely coupled performance management system. This new system presents a framework to leverage the systemic relationships among already established performance management mechanisms. The author contends that loosely coupled performance management systems fulfill two different objectives, namely - they assure control and foster innovation. Such a comprehensive approach to management control provides managers of economic organizations with an overarching architecture for the design, diagnosis and effective use of performance management systems.​

Managing Financial Resources

Managing Financial Resources PDF

Author: Michael Broadbent

Publisher: Butterworth-Heinemann

Published: 2014-05-15

Total Pages: 399

ISBN-13: 1483135667

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Managing Financial Resources aims to explain the principles involved in the management of financial resources. It aims to provide practicing non-financial managers with an understanding of the terms and techniques of accountancy so they may communicate more easily with and understand financial reports issued by their more accounting-aware colleagues. The book concentrates on one type of financial information—management accountancy—but draws together concepts from systems analysis, organizational behavior, marketing, and other distinct disciplines to reflect the rich variety which is involved in the management of any limited resource within large organizations. Key topics discussed include published accounting statements; management decision-making, planning, and control; short- and long-term decision making in organizations; pricing decisions; and performance measurement and transfer pricing issues within divisionalized organizations. Each chapter includes problems and discussion topics ranging from open-ended case studies to problems with particular numerical answers. Suggested answers are offered at the back of the book.

The Game of Budget Control

The Game of Budget Control PDF

Author: G. H. Hofstede

Publisher: Routledge

Published: 2012-11-12

Total Pages: 374

ISBN-13: 1135644403

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Tavistock Press was established as a co-operative venture between the Tavistock Institute and Routledge & Kegan Paul (RKP) in the 1950s to produce a series of major contributions across the social sciences. This volume is part of a 2001 reissue of a selection of those important works which have since gone out of print, or are difficult to locate. Published by Routledge, 112 volumes in total are being brought together under the name The International Behavioural and Social Sciences Library: Classics from the Tavistock Press. Reproduced here in facsimile, this volume was originally published in 1968 and is available individually. The collection is also available in a number of themed mini-sets of between 5 and 13 volumes, or as a complete collection.

The Human Side of Budgeting

The Human Side of Budgeting PDF

Author: Scott Douglas Lazenby

Publisher:

Published: 2013-05-30

Total Pages: 176

ISBN-13: 9781490316093

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Most current books on government budgeting focus on thepolicy process for making budget decisions. They also focus almost exclusivelyon the federal budget. The Human Side of Budgeting instead approaches thebudget from a local government management point of view, and makes the casethat traditional budget systems work against almost everything we know aboutgood management (i.e., that most of our employees are not, in fact, lazy andstupid). The Human Side of Budgeting was written both for pre-careerstudents of public management as well as more senior managers who wonder whytheir budgeting systems produce such pathological behavior in their staff andgoverning bodies. "It might sound like an oxymoron to refer to a book aboutbudgeting as engaging, but this one is. The Human Side of Budgeting iswell written and provocative throughout. Lazenby's argument is audaciousenough to cause the optimistic reader to stay with it because it offers analternative to a system that is a continuing source of frustration and for thedoubter to remain engaged because it looks as if there just has to be a catchsomewhere ." Phillip Cooper, author of By Order of the President & Professor, Portland State University Hatfield School of Government "This book makes an important contribution to a criticalpiece of the puzzle for those wanting to move from expenditure-based budgetingto revenue-based budgeting." Douglas Morgan, co-author of Local PublicBudgeting "In creating The Human Side Of Budgeting Scott Lazenby hasprovided us with a book that fits perfectly between tomes on the politics ofpublic budgeting and the texts and handbooks on the mechanics of publicbudgeting. The fact that no one has filled this niche before is as astoundingas it is disheartening." Jim Hough, City Manager Emeritus, Banks, Oregon "I really, really like this!" Phil Keisling, Director,Center for Public Service, Portland State University & former OregonSecretary of State

Quantitative methods in budgeting

Quantitative methods in budgeting PDF

Author: C.B. Tilanus

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 180

ISBN-13: 1461343739

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C. B. TILANUS, EDITOR This book tries to strengthen the ties between, on the one hand, the business administration and accounting world and, on the other, the operational research and management science world. The readership for which it is intended consists ofthe following categories: managers and professionals in organizational departments of business administration, management science, automatic data processing, etc. ; management and operational research consultants; and students in academic departments of business administration, business economics, operational research, information systems, industrial engineering, etc. The book deals with the quantitative approach. to budgeting problems. Budgeting in this text is defined as the making of a financial, short-term plan for an organization. The budget is financial. Although volumes and prices play their part, the budget is finally expressed in terms of amounts of money thus allowing of the well-known two-way counting and balancing of double bookkeeping. (Whether items appear twice on the assets and liabili ties sides of balances, or are counted twice in the rows and columns of a matrix is immaterial. ) The budget is short-term. It is a detailed, quantitative plan of action in the near future. In this sense, budgeting is opposed to strategic planning which considers the course of action to be taken in the medium and long term. Strategic planning is of a more aggregative, qualita tive nature than is budgeting. The budget is a plan for an organization, and as such it is complete.