1,721,095 research outputs found
Performance measurement system change:a consulting company perspective
No full textThis article explores how consulting companies develop
performance measurement system change (PMSC) through an analysis of the
processes, tools and techniques they adopt and the internal actors involved.
Moreover, it aims to demonstrate the existence of a situational approach in
changing a PMS related to the nature of services provided by each consulting
company. In a multiple case study, the author selected 18 consulting companies
that offer PMSC services and collected data through 36 partially structured
interviews (two managers from each company) and a brainstorming session
with three consultants from different firms. The data were analysed using
cross-case and within case analysis and descriptive statistics
Un modello di simulazione per l'analisi della liquidità: il rendiconto finanziario a margine del venduto
No full textL'analisi degli scostamenti sui valori economici
No full textIl capitolo descrive un modello per il calcolo degli scostamenti sui valori economic
Strumenti per la valutazione delle performance. Profili evolutivi dell’analisi degli scostamenti
No full textVariance analysis is a tool of control. It determines the differences between planned and actual performances, with the aim to identify weaknesses in production and sales policies and their main causes. Variances can be computed for cost and revenues and they are usually referred to: volumes, prices, mix and efficiencies.
Starting from the well known model of variance analysis, as described by the literature on management control, this article adds some improvements to this topic concerning: the number of mix variances estimated, the determination of variances for working capital values and the reporting schema used to collect the information obtained. This study was conducted adopting a deductive approach, which is wide applied by the literature on variance analysis
Strumenti per la valutazione delle performance aziendali. Modelli contabili ed indicatori chiave.
No full textIl testo affronta il tema dell'analisi degli scostamenti in un ottica del tutto originale, con l'intento di apportare alcune innovazioni alla tecnica in parola. In primis sono ampliate le tradizionali formule economiche, riportate dalla letteratura, in modo da prevedere l'indagine su molteplici scostamenti di mix, anzichè uno soltanto. Poi, le varianze sono applicate per la prima volta anche ai valori patrimoniali, in particolare quelli che costituiscono il capitale circolante netto commerciale. Infine, viene proposto un modello di reporting che in grado di offrire una lettura integrata tra il bilancio gestionale e l'analisi delle varianze
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