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Divisional performance / Djaffar Kaced

Public ISBD 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.

Exemplaires

Code-barres	Cote	Support	Localisation	Section	Disponibilité	Spécialité	Etat_Exemplaire
Ms01486	Ms01486	Papier	Bibliothèque centrale	Mémoire de Master	Disponible