Performance Assessment - non-financial indicators

This page last updated 2011 Sept 07

Non-Financial Performance Indicators

Professor R.S. Kaplan of Harvard Business School in The Evolution of Management Accounting states : "..... if senior managers place too much emphasis on managing by the financial numbers, the organisation's long term viability becomes threatened."

Limiting  CEOs by only allowing them to judge based on financial indicators is detrimental since in Y2K+ companies with globaly brands are judged on categories much broader than financial ratios
 
 

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