Performance evaluation in the new economy: bringing the measurement and evaluation of intellectual capital into the management planning and control system

1998 ◽  
Vol 16 (1/2/3) ◽  
pp. 162 ◽  
Author(s):  
Bernadette E. Lynn
2002 ◽  
Vol 17 (2) ◽  
pp. 149-161 ◽  
Author(s):  
Ramji Balakrishnan ◽  
Geoffrey B. Sprinkle

We present a framework for integrating profit variance analysis and capacity costing to provide better managerial information. The framework expands traditional variance analysis to incorporate planned and unplanned changes in inventory levels and the use of practical capacity to determine overhead rates. The framework has practical value because effective cost management and performance evaluation require ascertaining the costs (effects on profit) associated with capacity and the manner in which it is being used. Pedagogical value stems from connecting concepts underlying the choice of a denominator volume to set overhead rates, the profit effects of inventory changes, and variance analysis. By virtue of its generality, the framework enhances the value of capacity costing and profit variance analysis for management planning and control.


Author(s):  
D.L. Roke

The growth in horticultural and some industrial development in selected areas of Northland has led to a need for more specific and careful planning and control of limited resources in a number of major catchments. The potential irrigation demands for horhculture comprise over 60% of Northland's potential water requirements. By contrast, farm water supply needs are only 11% of these needs. Because of their importance to the Northland economy, and in the legislation these needs are given a high priority in water resource management planning. Land uses, including pastoral farming, require careful operation to reduce diffuse sources of pollution.


2005 ◽  
Vol 12 (4) ◽  
pp. 313-329 ◽  
Author(s):  
Irene M. Herremans ◽  
Robert G. Isaac

2006 ◽  
Vol 22 (5-6) ◽  
pp. 557-565 ◽  
Author(s):  
Mustafa Özbayrak ◽  
Theopisti C. Papadopoulou ◽  
Efstratios Samaras

2019 ◽  
Vol 109 (05) ◽  
pp. 377-381
Author(s):  
C. Brecher ◽  
C. Fimmers ◽  
P. Blanke ◽  
S Storms ◽  
W. Herfs

In der heutigen Zeit sind durch steigende Variantenvielfalt und Individualfertigung sowie enge Lieferzeiten unterstützende IT-Systeme in der Fertigung unerlässlich. Gerade für kleine und mittlere Unternehmen (KMU) stellt dies eine Herausforderung dar, weil individuelle Schnittstellenentwicklungen und maschinenspezifische Anbindungen zeit- und kostenintensiv sind. Mit einer Produktionsplanungs- und Steuerungssystem als Integrationsplattform sowie einer allgemeingültige Schnittstelle zur Maschinenanbindung kann dem bestehenden Handlungsbedarf entsprochen werden.   Nowadays, due to the increasing variety of variants and individual production as well as tight delivery times, supporting IT systems are indispensable in production. This poses a particular challenge for SMEs, since individual interface developments and machine-specific connections are time-consuming and costly. These challenges can be met by using a Production Planning and Control system as an integration platform and a generally valid interface to the machine connection.


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