Cost and Performance Management: Creating Value with Measures(英文版)(ppt 34頁)

Cost and Performance Management: Creating Value with Measures(英文版)內容提要：
At Issue：
Every organization needs to measure and manage performance to satisfy the demands of stakeholders
Today’s measurement and management methods are much better than in the past but need to be connected together
The speed of change and information age computing and communications leave little margin for errors
Decision making needs facts
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Value-Based Management：
“VBM is a holistic management approach that encompasses redefined goals, redesigned organizational structures and systems, rejuvenated strategic and operational processes, and even revamped human resources practices”.
“This holistic practice of VBM is in sharp contrast to the finance-driven appearance that VBM has taken on in the past …”
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Activity Analysis：
The first step in an ABC analysis is to understand what activities are performed in the organization.
Activity Survey Questionnaire (ASQ) facilitates simple and efficient collection of activity data throughout the organization, prepares the data for import into analysis tools and produces draft activity and process costs.
Let’s see ASQ in action