| Titre : |
Divisional performance : measurement and control |
| Type de document : |
texte imprimé |
| Auteurs : |
Djaffar Kaced, Auteur ; Christopher Cowton, Directeur de thèse |
| Editeur : |
Pays de Galles : University of Wales |
| Année de publication : |
1984 |
| Importance : |
96 f. |
| Présentation : |
ill. |
| Format : |
30 cm. |
| Note générale : |
Mémoire de Master : Génie Industriel : Pays de Galles, University of Wales : 1984
Bibliogr. f. 97 - 100 |
| Langues : |
Anglais (eng) |
| Mots-clés : |
Concepts of divisionalisation
Performance measurement
Residual income |
| Index. décimale : |
Ms01486 |
| Résumé : |
The objective and aim of this dissertation is to make an overall picture of the performance measurement needed to judge and control divisional performance.
These profit-measures are, absolute profit, return on investment and residual income.
The first chapter analyses the general concepts of divisionalisation - the reasons for divisionalisation, the advantages and disadvantages of divisionalisation and the classification of divisional decisions.
The second chapter is concerned with the establishment of the performance measurement, their merits and some of their particular difficulties.
The next two chapters concentrate on some specific problems of these criteria.
Finally, the last chapter is concerned with some problems common to all divisional profit measures and their impact on profit.
The dissertation's conclusion calls for more research and study to be done in the future, because most of the present criteria used to judge and control the divisional performance are incomplete. |
Divisional performance : measurement and control [texte imprimé] / Djaffar Kaced, Auteur ; Christopher Cowton, Directeur de thèse . - Pays de Galles : University of Wales, 1984 . - 96 f. : ill. ; 30 cm. Mémoire de Master : Génie Industriel : Pays de Galles, University of Wales : 1984
Bibliogr. f. 97 - 100 Langues : Anglais ( eng)
| Mots-clés : |
Concepts of divisionalisation
Performance measurement
Residual income |
| Index. décimale : |
Ms01486 |
| Résumé : |
The objective and aim of this dissertation is to make an overall picture of the performance measurement needed to judge and control divisional performance.
These profit-measures are, absolute profit, return on investment and residual income.
The first chapter analyses the general concepts of divisionalisation - the reasons for divisionalisation, the advantages and disadvantages of divisionalisation and the classification of divisional decisions.
The second chapter is concerned with the establishment of the performance measurement, their merits and some of their particular difficulties.
The next two chapters concentrate on some specific problems of these criteria.
Finally, the last chapter is concerned with some problems common to all divisional profit measures and their impact on profit.
The dissertation's conclusion calls for more research and study to be done in the future, because most of the present criteria used to judge and control the divisional performance are incomplete. |
|
Ms00112 
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