管理学(第七版) 斯蒂芬p罗宾斯robbins_ppt18.ppt

18–* Tools for Controlling Organizational Performance: Financial Controls (cont’d) Other Measures (cont’d) Market Value Added (MVA) The value that the stock market places on a firm’s past and expected capital investment projects If the firm’s market value (its stock and debt) exceeds the value of its invest capital (its equity and retained earnings), then managers have created wealth. 18–* Controlling Organizational Performance Balanced Scorecard A measurement tool that uses goals set by managers in four areas to measure a company’s performance: Financial, customer, internal processes, and people/innovation/growth assets 18–* Information Controls Management Information Systems (MIS) A system used to provide management with needed information on a regular basis. Data: an unorganized collection of raw, unanalyzed facts (e.g., unsorted list of customer names). Information: data that has been analyzed and organized such that it has value and relevance to managers. 18–* Benchmarking of Best Practices Benchmarking The search for the best practices among competitors or noncompetitors that lead to their superior performance. Benchmark: the standard of excellence against which to measure and compare. A control tool for identifying and measuring specific performance gaps and areas for improvement. 18–* Exhibit 18.11 Steps to Successfully Implement an Internal Benchmarking Best Practices Program Connect best practices to strategies and goals. Identify best practices throughout the organization. Develop best practices reward and recognition systems. Communicate best practices throughout the organization. Create a best practices knowledge-sharing system. Nurture best practices on an ongoing basis. 18–* Contemporary Issues in Control Cross-Cultural Issues The use of technology to increase direct corporate control of local operations Legal constraints on corrective actions in foreign countries Difficulty with the comparability of data collected from operations in different countr