掃碼下載APP
及時接收考試資訊及
備考信息
ACCA P3 考試:PERFORMANCE INDICATORS 4
PERFORMANCE MEASURES-A PRACTICAL FRAMEWORK
Expanding on the last point, above, to establish a performance measurement system, something like the following is needed for each measure:
1.A meaningful title of the measure
2.What is its purpose and how does that purpose relate to strategic success?
3.What other performance measures might be affected by this one, how are they affected and how are conflicts to be resolved?
4.Who will be held responsible for it?
5.What is the source data, who is responsible for its supply, how is it measured and how is the measure calculated?
6.What investigations and explanations are required and who is responsible?
7.What target is set and how has that target been determined?
8.How often should the target be updated?
9.How often is the measure reported on?
10.Reporting and action?
For example, consider a passenger train company called TTTE:
1.Title of performance measure
|
Punctuality (the percentage of trains arriving at their destination on time).
|
2.Purpose of performance measure
|
TTTE’s strategic objective is to provide comfortable, reliable and punctual services to passengers. TTTE competes with other train companies, cars, buses and airlines. Punctuality is seen as a key competitive lever and therefore must be measured.
|
3.Other performance measures affected
|
Safety – safety checks and speed limits will take priority over punctuality
Cleanliness – it might be necessary to occasionally reduce cleaning to keep to the timetable. Energy consumption running a train faster than normal (though within speed limits) will cause higher fuel consumption but punctuality takes precedence. |
4. Who is held responsible?
|
Operations director.
|
5.Source data, measurement and calculation of the measure.
|
The duty manager at each station is responsible for logging the arrivals time of each train. A five-minute margin is allowed ie a train is logged ‘on time’ if it is no later than 5 minutes after the advertised time. Beyond five minutes the actual time by which the train is late is logged. Results will be calculated in percentage bands: on time, up to 15 minutes late, >15–30 minutes late, >30 minutes – one hour late, >one hour late, and so on.
|
6.Investigations and explanations
|
While logging late arrivals, station duty managers should also note the cause where possible. The operations director must collate this information using statistical analysis which highlights persistent problems such as particular times of the day, routes or days of the week.
|
7. Target and how it is determined
|
The target is dictated by the railway timetable. The timetable should be reviewed twice a year to look for ways of reducing journey times to keep TTTE competitive with improvements in competing transport.
|
8. Update of target
|
The banding and any tolerances will be updated annually.
|
9. How often should the measure be reported
|
Weekly
|
10. Reporting and action
|
The operations director will report performance on a monthly basis to the board together with plans for service improvement.
|
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 亚洲欧美中文日韩在线v日本 | 亚洲淫片| 日韩欧美精品区 | 精品国产黄a∨片高清在线 五月色综合 | 国产一区二区三区欧美 | 日本aa大片在线播放免费看 | 亚洲精品九九 | 精品伦精品一区二区三区视频 | 一区二区三区中文字幕 | 日韩中文字幕视频 | 欧美一区二区大片 | 精品国产乱码久久久久久丨区2区 | 婷婷看片 | 蜜桃导航-精品导航 | www国产亚洲精品久久网站 | 99影视 | 国产激情美女久久久久久吹潮 | 国产精品国产三级国产aⅴ原创 | 成人日韩 | 成人精品一区二区三区校园激情 | 成人一区二区三区四区 | 香蕉久操 | 一区影院 | 韩国日本美国免费毛片 | 欧美日韩99 | 亚洲第一网站 | 亚洲国产精品成人 | 久久久综合久久 | 国产视频1 | 国产一区二区在线免费观看 | 成人国产精品免费观看 | 狠狠搞狠狠干 | 亚洲h视频 | 亚洲一区二区三区精品视频 | 色婷婷成人做爰视频免费 | 久久国产精品99久久久大便 | 久久久www成人免费精品 | 日本在线黄色 | 国内精品国产成人国产三级粉色 | 免费看羞羞的视频 | 精品一区二区三区日本 |