Page 131 - MAC4861_2 Costing class slides part 2

PERFORMANCE MEASUREMENT

Other Performance Measures

• Relate to any other aspect that may be considered in order to

evaluate the performance of management (whether of a

division or of a company as a whole) and include the following
(from the point of view of certain stakeholders):

• Shareholders - Market share price; EPS, dividend per share;
Market capitalization

• Products/production - Contribution margins; Market share; %

new products; R & D; Innovation; Output levels; Pollution
levels; Wastage; Environmental impact; Capacity utilisation;

Efficiency %

• Clients - Satisfaction; Repeat buyers; Guarantee claims;
Number of sales returns; Number of complaints; Brand
awareness; On-time delivery

• Employees - Turnover; Absenteeism; Training levels

• Managers - Economic value added; Competitiveness;

Achievement of budgetary goals; Comparison of budget to
actual; Human relations

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