1. What is the main arguments?
1) Background
At Deloitte, there is a need of new way of performance management system which is something nimbler, real-time and more individualized and which is something squarely focused on fueling performance in the future rather than assessing it in the past. Because their current process for evaluating, training, promoting and paying them is increasingly out of
1. What are the main arguments?
1) Causal model for nonfinancial performance meausre
In the past decade, increasing numbers of companies have been measuring nonfinacial indicators that are usually believed that those reflect realms of intangible value and ultimately affect protiability, such as customer satisfaction, customer loyalty, and employee turnover, etc. But most companies have made littl
TeemuMalmi
D.Sc., Professor
EMBA2021
Management Accounting and Control -”TheBigPicture”
Alternative forms of control / management system
Different types of performance measurement systems
Linking measures to the strategy -Strategy maps
Cascading scorecards
Using scorecards as a management tool
Group Case preparation
12.6.2021 Aalto University Executive Education
12.6.2021 Aalto Univ
TeemuMalmi
D.Sc., Professor
EMBA 2021
Financial measures, budgets and rolling forecasting
Group exercise -Case Handelsbanken
Value Based Management
Accounting and control for innovation
12.6.2021 Aalto University Executive Education
Organizational structure and performance measurement of organizational units have an impact
on decisions people make in organizations
These decisions may or m
on debt - Tax advantage of debt
In other prospective, the cost of capital is the weighted average of the cost of debt and the cost of shareholders’ equity. It usually serves as a company’s general performance target. Total capital has to generate at least the “Required Rate of Return” based on its market value as the investor expect a return on the market value of their investment.