Detail Performance Evaluation and The Analytic Hierarchy Process   Oleh:  Lynn, Bernadette Eleanor ; Chan, Yee-Ching Lilian Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 3 (1991), page 57-87. Topik: evaluation; performance evaluation; analytic hierarchy process Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Conventional accounting techniques that treat the organizational world as static and unidimensional may be inadequate in evaluating performance in the modern complex organization. Past studies have focused on the problems with return on investment and residual income and have advocated various forms of multiple non - accounting measures without offering a means of reconciling these disparate evaluative yardsticks into a single performance measure. This paper first reviews the need for multiple performance criteria to measure long - run profitability and then provides a model (the Analytic Hierarchy Process) for developing an overall effectiveness measure in a multiple measure environment which is applied to a detailed hypothetical example. The analytic hierarchy process offers a systematic means to weight multiple measures, using a participative process that can enhance internalization of organizational goals. The analytic hierarchy process thus gives management accountants a means for reducing the subjectivity of current weighting schemes and improving performance evaluation of both organizational segments and their managers. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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