Performance measurement: test the water before you dive in

2005 ◽  
Vol 71 (2) ◽  
pp. 255-266 ◽  
Author(s):  
Arie Halachmi
Keyword(s):  
Performance Measurement ◽  
Government Agencies ◽  
Elected Officials ◽  
Performance Score ◽  
General Assertion ◽  
Management Concept ◽  
Performance Reports ◽  
The Cost

Performance measurement and reporting are promoted in various publications as a management concept that can help administrators and elected officials address the issues of productivity and accountability. This article challenges this general assertion for two reasons. First, because the cost of performance score cards is always significant while the benefits, in many instances, may be only tentative. Second, because of possible problems that result when measuring performance is used for two different and potentially competing functions: accountability versus productivity. The article concludes that while performance measurement has a potential, its use should be encouraged but not mandated by external bodies. The article asserts that a more prudent introduction and use of performance score cards may result from better understanding of two things: first, what can go wrong when compiling performance reports; and, second, that there might be a need for other corresponding changes, within and outside government agencies, in order to facilitate meaningful performance reports.

Application of transfer pricing as a management accounting tool in the project management system

2021 ◽  
pp. 43-53
Author(s):  
N. P. Agafonova
Keyword(s):  
Project Management ◽  
Management Accounting ◽  
Transfer Pricing ◽  
Information Support ◽  
Sufficient Information ◽  
Project Management System ◽  
Management Concept ◽  
Modern Economic ◽  
High Level ◽  
The Cost

Modern economic conditions, due to the high level of competition, lead to the need to search for internal reserves to improve the efficiency of economic entities, one of the solutions to this problem can be considered the application of the management concept “project management”. However, its full implementation is impossible without sufficient information support, which is eliminated as a result of the use of various management accounting tools, one of which is transfer pricing. The article presents the results of a study on the use of transfer education in determining the cost of implementing an agricultural project.

scholarly journals From performance measurement to performance management in the impact investment industry

2020 ◽  
Vol 94 (5/6) ◽  
pp. 205-217
Author(s):  
Jeroen van Raak ◽  
Amber Raaphorst
Keyword(s):  
Performance Measurement ◽  
Performance Management ◽  
Institutional Investors ◽  
Structured Interviews ◽  
Impact Measurement ◽  
Standardized Measures ◽  
External Reporting ◽  
The Cost ◽  
Impact Data ◽  
The Impact

Impact investments have the potential to play an important role in solving social and environmental problems. Although the sector is growing rapidly, it does face a number of challenges, in particular related to impact measurement. Measuring the impact of such investments, which aim to achieve social and/or environmental impact while simultaneously generating financial returns, has proven difficult. This study examines the design and application of measurement systems related to impact investments. To investigate this, the seven impact measurement guidelines of the IMWG are used as a framework. We study to which degree impact investors set concrete investment objectives, how they measure and collect data related to the generated impact of the investments, and how they use such data to evaluate investment opportunities. We rely on a qualitative research methodology, including 13 semi-structured interviews among Dutch institutional investors. We find that impact investors typically set general, but not specific impact objectives. Furthermore, we note that impact investors are still searching for and experimenting with performance measures, and that they would value the development of standardized measures. Such standardized measures may assist in reducing the cost of obtaining investment data, while simultaneously increasing data reliability. Although the obtained impact data is currently hardly used for external reporting and impact data driven investment decisions, the institutional investors expect this to happen in the near future as the process of impact measurement matures. This would enable institutional investors to transition from performance measurement to performance management in the impact investment industry.

Analysis on the Problems and Measures to the Construction Project Cost Management

2014 ◽  
Vol 971-973 ◽  
pp. 2458-2461
Author(s):  
Zhao Xia Ma ◽  
Guang Cai Yan
Keyword(s):  
Cost Management ◽  
Construction Project ◽  
Project Cost ◽  
Technology Application ◽  
The People ◽  
Management Concept ◽  
Construction Project Cost ◽  
Existent Problem ◽  
The Cost ◽  
Information Technology Application

To survive and prosper in a more competitive construction market nowadays, a company must strengthen the cost management of construction project. This paper expounds the present situation of the construction project cost management, existent problem in the process of the construction project cost management. Countermeasure analysis of perfecting the construction project cost management is discussed in respect to the management concept and method, information technology application, the people-oriented and sustainable concept of development.

Benefits Forgone

2016 ◽  
pp. 53-80
Author(s):  
Eric C. Peterson
Keyword(s):  
United States ◽  
International Organizations ◽  
The United States ◽  
Government Agencies ◽  
Actual Cost ◽  
Passenger Rail ◽  
Feasible Option ◽  
The Cost ◽  
Rail Service ◽  
Practical Constraints

By conservative, reliable, objective, and preliminary estimates, the United States could generate at least $660 million annually – $26.4 billion over four decades – by building and operating faster, more frequent, more dependable, and more highly integrated passenger rail service in four corridors: The Northeast; the Chicago Hub; California; and the Northwest. Numerous studies by a variety of national and international organizations and government agencies suggest that the actual cost of building and/or improving passenger rail service lines is significantly less than the cost per mile of other modal alternatives. In fact, in many corridors, passenger rail is the only feasible option for adding capacity, given the practical constraints facing aviation and highway expansion. Further, by integrating improved, higher speed intercity passenger rail service into the existing transportation system, major issues of congestion, mobility and economic inequality can be addressed.

scholarly journals A Model of Performance Measurements on Management Basis in the Local Government Agencies, South Sulawesi Province, Indonesia

2019 ◽  
Author(s):  
Hamsinah Djaing ◽  
Sangkala Rewa ◽  
Liesda Dachlan
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Performance Appraisal ◽  
Good Governance ◽  
Qualitative Approach ◽  
Government Agencies ◽  
Integrated Models ◽  
Performance Measurements ◽  
Improve Performance ◽  
South Sulawesi

Performance appraisal is a fundamental indicator in public accountability to achieve the good governance principles. Hence, this study aims to analyze the performance measurement that can improve performance on government agencies in South Sulawesi, Indonesia. The study was conducted in qualitative approach. The research found that non-integrated models of performance measurement in South Sulawesi are inefficient and ineffective. Inefficiency happens because it uses time and cost resources separately, while being ineffective is because both models focuses on each goal instead on performance goals and the process is not supported by the actual management.

The Cost of Conservation: Comparing like with Like—A Comment on Brotherton

1992 ◽  
Vol 24 (7) ◽  
pp. 1051-1054 ◽  
Author(s):  
I D Hodge ◽  
W M Adams ◽  
N A D Bourn
Keyword(s):  
Agricultural Land ◽  
Major Element ◽  
Rural Environment ◽  
Government Agencies ◽  
The United Kingdom ◽  
Environmentally Sensitive Areas ◽  
Special Scientific ◽  
Environmentally Sensitive ◽  
The Cost ◽  
Important Objective

Agreements between individual occupiers of agricultural land and government agencies have become a major element of policy for the rural environment in the United Kingdom. Brotherton has made a comparison between the two most important types of agreement: management agreements on Sites of Special Scientific Interest and participation in Environmentally Sensitive Areas. However, his analysis suffers from a number of limitations which are not fully elaborated in the paper. As a result, there is little justification for the conclusions which he reaches. The comparative analysis of conservation instruments is an important objective, but more complete data and analysis are required.

Benefits Forgone

2018 ◽  
pp. 95-116
Author(s):  
Eric C. Peterson
Keyword(s):  
United States ◽  
International Organizations ◽  
The United States ◽  
Government Agencies ◽  
Actual Cost ◽  
Passenger Rail ◽  
Feasible Option ◽  
The Cost ◽  
Rail Service ◽  
Practical Constraints

By conservative, reliable, objective, and preliminary estimates, the United States could generate at least $660 million annually – $26.4 billion over four decades – by building and operating faster, more frequent, more dependable, and more highly integrated passenger rail service in four corridors: The Northeast; the Chicago Hub; California; and the Northwest. Numerous studies by a variety of national and international organizations and government agencies suggest that the actual cost of building and/or improving passenger rail service lines is significantly less than the cost per mile of other modal alternatives. In fact, in many corridors, passenger rail is the only feasible option for adding capacity, given the practical constraints facing aviation and highway expansion. Further, by integrating improved, higher speed intercity passenger rail service into the existing transportation system, major issues of congestion, mobility and economic inequality can be addressed.

Project Management

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Song Wanqing
Keyword(s):  
Project Management ◽  
Quality Management ◽  
Market Competition ◽  
Construction Project ◽  
Construction Project Management ◽  
Project Cost ◽  
Construction Enterprises ◽  
Survival And Development ◽  
Management Concept ◽  
The Cost

Construction project management is a complicated process. The essential factors for the survival and development of construction enterprises includes focus on construction project management, improve project quality, ensure project progress, reduce project cost and improve economic efficiency. The construction market is fully open and the market competition is more intense, so the construction enterprises should establish the cost, progress, quality of the system management concept, then systemized the enterprise cost, progress and quality management work as a project and emphasize the overall. The cost, progress, quality management of the object, content, methods of analysis and research in order to achieve management innovation under an environment with safety, quality and duration of the case. Strictly control the cost of the project to minimize the project cost and create an invincible position in the market competition.

scholarly journals Experimentation and Persuasion in Political Organizations

2016 ◽  
Vol 110 (1) ◽  
pp. 68-84 ◽  
Author(s):  
ALEXANDER V. HIRSCH
Keyword(s):  
Performance Measurement ◽  
Formal Model ◽  
Federal Agencies ◽  
Policy Outcomes ◽  
Government Agencies ◽  
Political Organizations ◽  
Presidential Appointments ◽  
Shared Goals ◽  
The Right ◽  
Empirical Implications

Different beliefs about how to achieve shared goals are common in political organizations such as government agencies, campaigns, and NGOs. However, the consequences of such conflicts have not yet been explored. We develop a formal model in which a principal and an agent disagree about the right policy for achieving their shared goals. Disagreement creates a motivational problem, but we show how both observing policy outcomes and experimenting with policies can ameliorate it. We also show that the principal often defers to the agent in order to motivate him, thereby generating more informative policy outcomes and building future consensus. Most surprisingly, she sometimes allows the agent to implement his desired policy even when she is sure it is wrong, to persuade him through failure that he is mistaken. Using the model, we generate empirical implications about performance measurement and Presidential appointments in U.S. federal agencies.

scholarly journals EVALUASI LAPORAN KINERJA INSTITUSI PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (3) ◽  
pp. 376
Author(s):  
Lucyana Aprillya Simanjuntak ◽  
Hendrik Manossoh ◽  
Sintje Rondonuwu
Keyword(s):  
Decision Making ◽  
Analytical Method ◽  
The State ◽  
Government Agencies ◽  
State Administration ◽  
The Future ◽  
Performance Report ◽  
Performance Reports ◽  
The Right ◽  
Descriptive Qualitative

The performance report of government agencies performance is a form of accountability in presenting, reporting and disclosing the mission of the agency in the form of activities and activities that are the responsibility of the stakeholders who have the right and authority to request such accountability. Performance Reports presented in accordance with applicable regulations can be utilized to make a decision and steps to be taken in the future in improving agency performance. This study aims to determine the performance report of BAPPEDA has been presented in accordance with the regulations and assess the work achievements of BAPPEDA. The analytical method used is descriptive qualitative. The results of this study indicate that the BAPPEDA performance report is in accordance with the guidelines of the State administration agency (LAN) and the BAPPEDA performance achievements are in good class so that the BAPPEDA performance report can be used for decision making.

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