By Stefano Tonchia, Luca Quagini (auth.)

This e-book describes – in an actual yet sensible method – the newest advancements in functionality size and the relative functionality size structures (PMS), whose most famed one is the Balanced Scorecard version. it really is exact end result of the integration of PMS concept (types of performances, Key functionality signs, structure and integration with ERP, association and method) with the enterprise Intelligence (BI) applied sciences, which represent the main complex potent options. The rigorous educational procedure of a widely known overseas professional – Professor Tonchia – is blended with the managerial contribution of a global consulting chief – Luca Quagini, CEO of SDG workforce. There are only a few, if any, books within the functionality administration box that describe intimately a true process for designing and dealing with those structures, with the volume of aspect and giving the important, sensible knowing of the underlying ideas and particular methods and practices which are offered here.

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The direct measures of an objective nature mainly consist of: (a) The assessment of possible choice options at a given time (“decision-based approach”). (b) An analysis of the change in some output characteristics. e. it is necessary to have data comparing outputs at different moments in time); moreover, this analysis does not highlight the causes of such variability or whether this variability was in fact a deliberate action or rather a form of imposed adaptation which incurred unwanted costs.

Control charts allow you to monitor several key product variables (or process variables that have an impact on product variables), highlighting any deviations where the values exceed the “control range” defined in each chart; this area is created by a bottom threshold and an upper threshold, both created on a statistical basis: the purpose of the control charts is not, in fact, to emphasize the actual level of quality, but to highlight any deviations from the usual results. g, conforming/non-conforming) or continuous values (a measure of the product or production process).

3 PMS Models 43 STRATEGIC PLANNING SYSTEM Performance objectives comparison Performance results PERFORMANCE MEASUREMENT SYSTEM - PMS ACCOUNTING SYSTEM (cost performance data) MANUFACTURING PLANNING & CONTROL (non-cost performance data) PRODUCTIVE SYSTEM Intervention levers Fig. 2 Integration between PMS and other firm’s systems As can be seen in Fig. 2, the accounting system basically provides cost performance data, whilst the production management data are mainly “non-cost”; the strategic planning system, defining ex ante the performance targets and comparing them ex post with the results, make it possible to select and implement the most suitable intervention drivers.

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Performance Measurement: Linking Balanced Scorecard to by Stefano Tonchia, Luca Quagini (auth.)
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