Performance Measurement and Management. Concepts and applications

Bartłomiej Nita

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ISBN/ISSN:

978-83-7695-066-2

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2010

Liczba stron:

108

XML:ISBN/ISSN:

ONIX MARC21

Bibliografia:

. Performance Measurement and Management. Concepts and applications. Red. Nita, Bartłomiej . Wrocław: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2010, 108 s. ISBN 978-83-7695-066-2

Bibliografia refWorks:

RT Book, Whole

SR Electronic(1)

A2 Nita, B.

T1 Performance Measurement and Management. Concepts and applications

PB Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

PP Wrocław

YR 2010

SN 978-83-7695-066-2

Bibliografia BibTex:

@Book{ 2552, author = "", editor = "Nita, Bartłomiej", title = "Performance Measurement and Management. Concepts and applications", publisher = "Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu", year = "2010", address = "Wrocław", isbn = "978-83-7695-066-2" }

Bibliografia endNote:

TY - BOOK

AU -

ED - Nita, Bartłomiej

TI - Performance Measurement and Management. Concepts and applications

PB - Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

CY - Wrocław

PY - 2010

SN - 978-83-7695-066-2

ER -

Netografia (standard APA):

. Red. Nita, Bartłomiej. Performance Measurement and Management. Concepts and applications [baza danych online] Wrocław: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2010 [dostęp: 02 07 2024]. Dostęp w Ibuk Libra: https://libra.ibuk.pl/reader/performance-measurement-and-management-concepts-and-applications-bartlomiej-nita-2552.

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ISBN/ISSN:

978-83-7695-066-2

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2010

Liczba stron:

108

XML:ISBN/ISSN:

ONIX MARC21

Preface4
1. Corporate performance measurement and management. Theoretical consideration8
1.1. Introduction8
1.2. The essence and meaning of the term "corporate performance"9
1.3. The scope of performance measurement in the area of management accounting11
1.4. The rationales for introducing corporate performance management18
1.5. Modern meaning of performance management20
1.6. Conclusions24
2. Relationship between improving cost accounting and good practice and benchmarking27
2.1. Introduction27
2.2. The issue of improvement of cost accounting28
2.3. International Guidelines for Good Practices as to cost accounting30
2.4. Improving cost accounting with the use of benchmarking33
2.5. Conclusions35
3. Customer-oriented performance measurement in the Balanced Scorecard38
3.1. Introduction38
3.2. Measuring the value of relations between customer and organization39
3.3. Balanced Scorecard and strategy map40
3.4. Customer perspective41
3.5. Measures of the customer perspective42
3.6. Conclusions44
4. External and internal cost reporting46
4.1. Introduction46
4.2. External costs reporting48
4.3. Internal costs reporting50
4.4. Conclusions53
5. Preformance reporting in the financial statement55
5.1. Introduction55
5.2. Stakeholders'view on the enterprise performance56
5.3. Financial performance measures and the problem of value relevance57
5.4. Performance reporting in the financial statements under IAS/IFRS58
5.5. Future of performance reporting - the role of management accounting60
5.6. Conclusions62
6. Dilemmas of taxable income account63
6.1. Introduction63
6.2. The essence and determinants of taxable income64
6.3. Principles of keeping income account66
6.4. Income account vs. minimisation of income tax69
6.5. Conclusions70
7. Core psychological factors influencing performance, its measurement and management72
7.1. Introduction72
7.2. Cognitive psychology concepts influencing performance73
7.3. Personality psychology concepts influencing performance78
7.4. Conclusions79
8. The concept of cash budgeting in a Polish small enterprise81
8.1. Introduction81
8.2. Filling systems and financial statements in Polish small enterprise sector82
8.3. The operating cycle and its measurement85
8.4. The underlying assumptions of financial planning in a small entity87
8.5. Model of forecasting demand for cash88
8.6. Conclusions90
9. Comparative analysis of long-term variability and stickiness of costs exemplified by metal-processing companies listed on Warsaw stock exchange92
9.1. Introduction92
9.2. Research design and methodology93
9.3. Sample selection and empirical results96
9.4. Conclusions107