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: 中文字幕一区二区三区精彩视频 | 久久久久亚洲av成人毛片韩 | 日本精品一区二区三区四区的功能 | 久久久久成人免费视频 | 国产精品美女久久 | 久久久精品中文字幕 | 亚洲日韩视频 | 欧美激情五月婷婷 | 免费99视频 | 一区二区不卡视频 | 77777在线| 99re国产| 99国产精品久久久久久久 | 国产黄色大片网站 | 国产精品xxxx | 男女免费观看在线爽爽爽视频 | 国产精品二区三区 | 成人av免费在线观看 | 色综合久 | 久久女 | 国产精品三级视频 | 国产一区免费视频 | 久久机热这里只有精品 | 国内av毛片 | 欧美特黄aaaaaaaa大片 | 黄色成人在线网站 | 久久都是精品 | 日本在线精品 | 国产成人久久精品一区二区三区 | 亚洲高清在线观看 | 在线综合av| 成人一区二 | 国产一二三区免费观看 | 欧美日韩一二三区 | 国产伦精品一区二区三区照片91 | 九九精品在线 | 一级黄色毛片 | 偷拍自拍在线观看 | 日韩一二| 久久精品色 | 国产精品久久网站 |