12.6: Muhtasari na Masharti muhimu

Muhtasari wa sehemu

12.1 Eleza Umuhimu wa Kipimo cha Utendaji

• Mifumo ya kipimo cha utendaji iliyoundwa vizuri husaidia biashara kufikia lengo la mlingano kati ya kampuni na wafanyakazi.
• Wasimamizi wanapaswa kupimwa tu juu ya mambo ambayo wana udhibiti.
• Hatua za utendaji zinaweza kutegemea hatua za kifedha na/au hatua zisizo za kifedha.
• Mifumo ya kipimo cha utendaji inapaswa kusaidia kampuni kufikia malengo yake ya kimkakati huku ikimsaidia mfanyakazi kufikia malengo yake ya kitaaluma.

12.2 Tambua Tabia za Kipimo cha Utendaji wa Ufanisi

• Mfumo mzuri wa kipimo cha utendaji hutumia hatua ambazo meneja ana udhibiti, hutoa maoni ya wakati na thabiti, inalinganisha hatua na viwango vya fomu fulani, ina hatua za muda mfupi na za muda mrefu, na huweka malengo ya biashara na mtu binafsi kwa kiwango sawa.

12.3 Tathmini Sehemu ya Uendeshaji au Mradi Kutumia Kurudi kwenye Uwekezaji, Mapato ya Mabaki, na Thamani ya Kiuchumi

• Hatua tatu za kawaida za utendaji kulingana na namba za kifedha ni kurudi kwenye uwekezaji, mapato ya mabaki, na thamani ya kiuchumi imeongezwa.
• Kurudi kwenye hatua za uwekezaji jinsi kampuni inazalisha mapato kwa kutumia mali zake.
• ROI inaweza kuvunjwa katika hatua mbili tofauti: mauzo ya kiasi na mauzo ya mali.
• Mapato ya mara kwa mara hupima kama mradi au mgawanyiko unazidi kurudi kwa kiwango cha chini ambacho kimetambuliwa na usimamizi.
• Thamani iliyoongezwa kwa uchumi hutumiwa kupima jinsi mradi au mgawanyiko unavyochangia utajiri wa wanahisa.
• Changamoto kubwa na ROI, RI, na EVA ni kuamua ni thamani gani ya mapato na mali ya kutumia katika kuhesabu hatua hizi.

12.4 Eleza Scorecard ya Uwiano na Eleza Jinsi Inatumika

• Scorecards ya usawa hutumia hatua zote za kifedha na zisizo za kifedha ili kutathmini wafanyakazi.
• Makundi manne ya kadi ya usawa ni mtazamo wa kifedha, mtazamo wa biashara ya ndani, mtazamo wa wateja, na mtazamo wa kujifunza na ukuaji.
• Hatua za mtazamo wa kifedha ni kawaida hatua za jadi, kulingana na taarifa za kifedha kama vile EPS au ROI.
• Hatua za mtazamo wa biashara za ndani ni zile zinazotathmini malengo ya uendeshaji wa usimamizi, kama vile kudhibiti ubora au uzalishaji wa wakati.
• Hatua za mtazamo wa wateja ni zile zinazotathmini jinsi mteja anavyoona biashara na jinsi biashara inavyoingiliana na wateja.
• Hatua za kujifunza na ukuaji wa uchumi ni zile zinazotathmini jinsi kampuni inavyokua kwa ufanisi kwa kuvumbua na kuunda thamani. Hii mara nyingi hufanyika kupitia mafunzo ya mfanyakazi.
• Vizuri iliyoundwa scorecards uwiano inaweza kuwa na ufanisi sana katika lengo mlingano kupitia matumizi ya hatua zote za kifedha na zisizo za kifedha.

Masharti muhimu

after-tax income

income reduced by tax expenses

asset turnover

measure of how efficiently a company is using its capital assets to generate revenues

balanced scorecard

tool used to evaluate performance using qualitative and nonqualitative measures

capital asset

tangible or intangible asset that has a life longer than one year

controllable factor

component of the organization for which the manager is responsible and that the manager can control

cost center

part of an organization in which management is evaluated based on the ability to contain costs; the manager primarily has control only over costs

economic value added (EVA)

measure of shareholder wealth that is being created by a project, segment, or division

fixed asset

tangible long-term asset

goal congruence

integration of multiple goals, either within an organization or across multiple components or entities; congruence is achieved by aligning goals to achieve an anticipated mission

invested capital

fixed assets, productive assets, or operating assets

investment center

organizational segment in which a manager is accountable for profits (revenues minus expenses) and the invested capital used by the segment

metric

means to measure something such as a goal or target

minimum required rate of return

minimum return, usually in a percentage form, that a project or investment must produce in order for the company to be willing to undertake it

operating asset

product asset plus intangible asset and current asset

operating income

income before considering interest and taxes

performance measure

metric used to evaluate a specific attribute of a manager’s role

performance measurement system

evaluates management in a way that will link the goals of the corporation with those of the manager

productive asset

fixed asset plus inventory

profit center

organizational segment in which a manager is responsible for and evaluted on both revenues and costs

qualitative factor

component of a decision-making process that cannot be measured numerically

quantitative factor

component of a decision-making process that can be measured numerically

residual income (RI)

amount of income a given division (or project) is expected to earn in excess of a firm’s minimum return goal

responsibility accounting

method of encouraging goal congruence by setting and communicating the financial performance measures by which managers will be evaluated

return on investment (ROI)

measure of the percentage of income generated by profits that were invested in capital assets

revenue center

part of an organization in which management is evaluated based on the ability to generate revenues; the manager's primary control is only revenues

sales margin

measure of how much profit is generated by each sales dollar

stakeholder

someone affected by decisions made by a company; may include an investor, creditor, employee, manager, regulator, customer, supplier, and layperson

stockholder

owner of stock, or shares, in a business

strategic plan

broad vision of how a company will be in the future

uncontrollable factor

decision or outcome over which a manager does not have control

weighted average cost of capital

cost that the company expects to pay on average to finance assets and growth using either debt or equity

Contributors and Attributions

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