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(VF)À partir des résultats d’une enquête réalisée auprès de 83 entreprises, cet article montre que les systèmes de mesure de la performance des PME n’adoptent pas, dans la majorité des cas, la structure «équilibrée» du Balanced Scorecard. La mesure de la performance tend à...
Persistent link: https://www.econbiz.de/10005111164
(VF)Cette étude a pour objectif de tester l'incidence de la structure de propriété et plus généralement de la forme organisationnelle sur la performance financière, dans l'optique de la théorie de l'agence en distinguant trois types de sociétés: les sociétés managériales, les...
Persistent link: https://www.econbiz.de/10005111247
Many large contractors in Vietnam are lacking an effective method to measure their performance and identify weaknesses and threats. The integration of the balanced scorecard (BSC) and strengths-weaknesses-opportunities-threats (SWOT) matrix is described to evaluate the strategic performance of...
Persistent link: https://www.econbiz.de/10005482463
A safety planning and control model (SPC) has been integrated into the production planning and control process. The model integrates safety into three hierarchical levels of production control. Safety long-term planning starts with the preliminary hazard analysis (PHA) of construction processes....
Persistent link: https://www.econbiz.de/10005482554
The importance of business performance measurement across industries has elevated in the last decade in what has been described as a revolution. Meanwhile, the construction industry has been criticised for its underperformance and the Latham and Egan reports emphasized the need for performance...
Persistent link: https://www.econbiz.de/10005482601
This paper explores the experiences of engineering, design and construction organizations (EDOs) in developing innovative approaches to performance measurement in their design activities. It contrasts experiences of these firms with those of manufacturing organizations. It finds that performance...
Persistent link: https://www.econbiz.de/10005482619
Contemporary management thinking pays a great deal of attention to 'stakeholder theory', positing that sustainable success rests, to a great extent, with the systematic consideration of the needs and goals of all key stakeholders. This paper examines managerial effectiveness under the light of...
Persistent link: https://www.econbiz.de/10005482693
We model the sorting of medical students across medical occupations and identify a mechanism that explains the possibility of differential productivity across occupations. The model combines moral hazard and matching of physicians and occupations with pre-matching investments. In equilibrium...
Persistent link: https://www.econbiz.de/10005703622
Persistent link: https://www.econbiz.de/10005719493
This note demonstrates how performance measure congruity and noise determine an agency’s total surplus within an linear agency framework with multiple tasks. It provides a decomposition of agency costs, leading back to a congruity index previously proposed in the literature. In addition,...
Persistent link: https://www.econbiz.de/10005835207