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1
Corporateperformancemeasurement
andmanagement.
Theoreticalconsideration
1.1.Introduction
Overthelasttwo,threedecadesarangeofnewmanagementaccountingtoolsand
techniqueshasemerged.Nowadaysamodernapproachtomanagementaccounting
takesintoaccounttheperformancemeasurementandmanagementframework.This
isduetothefactthatinthefaceofglobalcompetitioncompaniesmustmoveto
strategicperformancemanagementsystemsthatintegrateactionsacrossdifferent
functionswithintheorganizationandfocusonsuccessfulstrategyexecution.As
aresulttheterm”performance”isbecomingwidelyusedandacceptedinthearea
ofmanagementaccounting.Itmustbealsomentionedthatcorporateperformance
managementnotonlyfocusesonmeasurementbutalsomustbeabletoanticipate
neededchangesinthestrategy.Inpracticeaswellasintheacademicliteratureitis
hardtoexplaintheessenceofperformancemeasurementandmanagementinthe
contextofaccounting.Thusseveralquestionsarise:
1)howtodefineandexplaintheambiguousterm”corporateperformance”,
2)howtodeterminethescopeofperformancemeasurementintheareaofmana-
gementaccounting.
3)howtoexplaintheessenceofperformancemeasurementandperformancema-
nagement.
Themajorobjectiveofthispartistoattempttoanswerthesequestionsandto
provideanoverviewoftheissuespertainingtotheperformancemeasurementin
theareaofmanagerialaccounting.
