Managerial Accounting

study guides for every class

that actually explain what's on your next test

Performance measures

from class:

Managerial Accounting

Definition

Performance measures are metrics used to assess the efficiency and effectiveness of an organization's activities. They are crucial for informed decision-making and strategic planning.

congrats on reading the definition of performance measures. now let's actually learn it.

ok, let's learn stuff

5 Must Know Facts For Your Next Test

  1. Performance measures can be financial (e.g., ROI, profit margins) or non-financial (e.g., customer satisfaction, employee turnover).
  2. The Balanced Scorecard is a tool that integrates multiple performance measures across four perspectives: financial, customer, internal processes, and learning & growth.
  3. Effective performance measurement aligns with organizational goals and objectives.
  4. Key Performance Indicators (KPIs) are specific metrics selected as critical indicators of progress towards strategic goals.
  5. Regular analysis of performance measures helps identify areas for improvement and supports continuous improvement initiatives.

Review Questions

  • What are the two main types of performance measures?
  • How does the Balanced Scorecard approach integrate different performance measures?
  • Why is it important for performance measures to align with an organization's goals?
© 2024 Fiveable Inc. All rights reserved.
AP® and SAT® are trademarks registered by the College Board, which is not affiliated with, and does not endorse this website.
Glossary
Guides