January 1992
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162 Reads
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306 Citations
Journal of Management Accounting Research
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January 1992
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162 Reads
·
306 Citations
Journal of Management Accounting Research
January 1990
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61 Reads
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128 Citations
Journal of Cost Management
January 1988
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28 Reads
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28 Citations
... This was further backed up by Ghalayini et al. (1997), who defined a PM system as a "tool for balancing several measures within several levels". On the other hand, others illustrated that it is a methodology of tracking an organization control, allowing it to fulfill its objectives (Edson, 1988;Nani et al., 1990). ...
January 1990
Journal of Cost Management
... En tal sentido, la perspectiva del mantenimiento del sistema tiene lugar, cuando es utilizado para alcanzar un determinado objetivo estratégico en un momento del tiempo, como puede ser el análisis de una determinada actividad o de un inductor de costo, siguiendo a Nanni et al. (1992) o desarrollar un sistema de control, de acuerdo con Cooper (1995). O, cuando se prevé mejorar la planificación, gestión, control y la medición de los recursos en función de los procesos que agregan valor a la organización y los clientes. ...
Reference:
LIBRO COSTOS (1)
January 1992
Journal of Management Accounting Research
... JiÏ od 80. let zaãali akademici v odborné literatufie doporuãovat vyuÏívání více nefinanãních ukazatelÛ pro fiízení i hodnocení organizací [5], [10], [22], [37]. V roce 1991 vydal profesor Harvardské univerzity Robert G. Eccles The Performance Measurement Manifesto [11], ve kterém konstatoval, Ïe fiada manaÏerÛ zmûnila ãi bude muset zmûnit systém k mûfiení v˘konnosti jejich podnikÛ, protoÏe nové poÏadavky konkurenãního prostfiedí vyÏadují zmûnu i v mûfiení a fiízení v˘konnosti. ...
January 1988