ACCA/CAT

ACCA P3 考试：PERFORMANCE INDICATORS 4

PERFORMANCE MEASURES-A PRACTICAL FRAMEWORK

Expanding on the last point, above, to establish a performance measurement system, something like the following is needed for each measure：

1.A meaningful title of the measure

2.What is its purpose and how does that purpose relate to strategic success?

3.What other performance measures might be affected by this one, how are they affected and how are conflicts to be resolved?

4.Who will be held responsible for it?

5.What is the source data, who is responsible for its supply, how is it measured and how is the measure calculated?

6.What investigations and explanations are required and who is responsible?

7.What target is set and how has that target been determined?

8.How often should the target be updated?

9.How often is the measure reported on?

10.Reporting and action?

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2016年9月ACCA考试时间9月5日-9日

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