Оценка эффективности бизнеса. Что будет после Balanced Scorecard?

М.: ООО "Вершина", 2004. - 272 с. Спонтанное развитие бизнеса уходит в прошлое Высокие темпы роста и повышение требований к управлению подталкивают компании к пересмотру методов оценки эффективности деятельности Понимание того, из чего складывается бизнес, какие процессы внутри компании влияют на его эффективность, становится основой для точного, скоординированного движения к поставленным целям Сегодня методы оценки эффективности представлены во всем многообразии от набора классических финансовых показателей до современных концепций экономической добавленной стоимости (EVA), процессно-ориентированного учета затрат (ABC) и сбалансированной системы показателей (Balanced Scorecard) Но, как многие могли убедиться на практике, все они далеки от совершенства и имеют ряд существенных недостатков Так почему оценка эффективности столь сложна9 В чем ограничения существующих методов7 Существует ли универсальный метод, учитывающий казусы других9 Автор настоящей книги предлагает оригинальную методику под названием «Процессно-ориентированный анализ рентабельности» (АВРА -Ctivity-Based Performance Analysis) Воплощая в себе преимущества других методик и устраняя присущие им недостатки, АВРА позволяет измерить эффективность по всем уровням организации - от компании в целом до ее подразделений, бизнес-процессов и отдельных видов продукции Но возможности методики на этом не исчерпываются - использование методики косвенно отражается на персонале мотивируя его на достижение более высоких показателей эффективности Performance measurement remains a vexing problem for business firms and other kinds of organisations. This book explains why: the performance we want to measure (long-term cash flows, long-term viability) and the performance we can measure (current cash flows, customer satisfaction, etc.) are not the same. The'balanced scorecard', which has been widely adopted by US firms, does not solve these underlying problems of performance measurement and may exacerbate them because it provides no guidance on how to combine dissimilar measures into an overall appraisal of performance. A measurement technique called activity-based profitability analysis (ABPA) is suggested as a partial solution, especially to the problem of combining dissimilar measures. ABPA estimates the revenue consequences of each activity performed for the customer, allowing firms to compare revenues with costs for these activities and hence to discriminate between activities that are ultimately profitable and those that are not. Performance measurement remains a vexing problem for business firms and other kinds of organisations. This book explains why: the performance we want to measure (long-term cash flows, long-term viability) and the performance we can measure (current cash flows, customer satisfaction, etc.) are not the same. The 'balanced scorecard', which has been widely adopted by US firms, does not solve these underlying problems of performance measurement and may exacerbate them because it provides no guidance on how to combine dissimilar measures into an overall appraisal of performance. A measurement technique called activity-based profitability analysis (ABPA) is suggested as a partial solution, especially to the problem of combining dissimilar measures. ABPA estimates the revenue consequences of each activity performed for the customer, allowing firms to compare revenues with costs for these activities and hence to discriminate between activities that are ultimately profitable and those that are not Performance measurement remains a vexing problem for business firms and other kinds of organizations. The "balanced scorecard", widely touted as a solution to problems of performance measurement and strategic planning, has no strong basis in theory. Moreover, implementation of the "balanced scorecard" may create many more problems than it solves. This text returns to the fundamentals by asking what is the performance of the firm, can this performance be measured, and what are reasonable second-best measures if the first-best measures we would like to have are not available. A major new study by a leading management scholar from top-ranked Wharton School of Business on problems of performance measurement systems. Highlights particular shortcomings of the widely adopted 'balanced scorecard' technique. Outlines an alternative approach capturing fundamentals of firm performance. Essential reading for management faculty, MBA students and thoughtful practitioners A brief detour into abstraction may help illuminate why performance measures are often unsatisfactory and why performance measurement often proves frustrating, especially in large and complicated firms. Marshall W. Meyer. Includes Bibliographical References (p. 187-197) And Index.