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Titre : |
To what extent the non-financial measurements are important to business performance in 42 pharmaceutical companies in Vietnam ? |
Type de document : |
Mémoire |
Auteurs : |
Thi Ngoc Tram LE, Auteur |
Année de publication : |
2018 |
Importance : |
21 p. |
Note générale : |
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Langues : |
Anglais (eng) |
Mots-clés : |
Management INDUSTRIE PHARMACEUTIQUE SECTEUR ; PERFORMANCE ; VIET NAM
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Résumé : |
After the turbulent ups and downs of financial markets in the past, there are many senior executives are reckoning the way to assess business performance. It is apparent that choosing performance measures is not an easy task. Performance assessment system is of paramount importance to organisational strategy development as well as achievement of firm objective evaluation.
In general, performance measure systems can be divided into two types: financial and non-financial components. This is mentioned in Balanced Scorecard (Kaplan & Norton, 1996). Traditional financial accounting measures are mostly used like return on investment and net earnings. Whereas there are numerous of meaningful non-financial measurements (NFMs), these are customer perspective, internal business processes and learning and growth perspective (Ajay M. Pangarkar, Teresa Kirkwood, 2008).
Financial performance measures (FMs) are becoming much more volatile and noisy in difficult economic times. In other words, based on the financial performance measures, it is hard to determine to what extent company performance is driven by external factors. One of the main drivers to use non-financial performance measures is that these kinds of measures appear to be positively associated with future financial business performance (Banker, Potter & Srinivasan, 2000).
This paper’s purpose is to present the results of the relationship between non-financial performance measures and business performance which focused on two non NFMs, namely customer satisfaction and employee engagement.
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Note de contenu : |
Bibliogr. p.18-19 |
Programme : |
PGE-Reims |
Spécialisation : |
Entrepreneurship |
Permalink : |
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