Page 295 - Microsoft Word - 00 ACCA F2 Prelims.docx
P. 295

Performance measurement techniques






                          Overview





                                                                Balanced
                   Financial                 Non-                                     Benchmarking
                                           financial            scorecard





                                                 Performance

                                                    measures










                                          Performance measurement










                                                       Specific
                                                      measures











                       Return on                  Residual Income                  Value for money
                  Investment (ROI)                        (RI)                           (3E’s)
















                                                                                                      289
   290   291   292   293   294   295   296   297   298   299   300