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1、PERFORMANCE MANAGEMENTffirs.qxd1/21/0410:41AMPageiPERFORMANCE MANAGEMENTTEAM LinG - Live, Informative, Non-cost and Genuine !ffirs.qxd1/21/0410:41AMPageiiTEAM LinG - Live, Informative, Non-cost and Genuine !ffirs.qxd1/21/0410:41AMPageiiiPERFORMANCE MANAGEMENTFINDING THE MISSING PIECES(TO CLOSE THE I
2、NTELLIGENCE GAP)GARYCOKINSJohn Wiley & Sons, Inc.TEAM LinG - Live, Informative, Non-cost and Genuine !ffirs.qxd1/21/0410:41AMPageivThis book is printed on acid-free paper.Copyright ?2004 by John Wiley & Sons, Inc. All rights reserved.Published by John Wiley & Sons, Inc., Hoboken, New Jer
3、seyPublished simultaneously in CanadaNo part of this publication may be reproduced, stored in a retrieval system, or transmitted in anyform or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise,except as permitted under Section 107 or 108 of the 1976 United States
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5、hePublisher for permission should be addressed to the Permissions Department, John Wiley & Sons,Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008.Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their bestefforts in preparing this book,
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9、 variety of electronic formats. Some content that appears in printmay not be available in electronic books.For more information about Wiley products, visit our web site at .wiley#ff66ff.Library of Congress Cataloging-in-Publication Data:Cokins, Gary.Performance management : finding the missing piece
10、s (to close the intelligence gap) / Gary Cokins.p. cm.Includes bibliographical references and index.ISBN 0-471-57690-51.Organizational effectivenessMeasurement.2.PerformanceMeasurement.3.Industrial productivityMeasurement.I.Title.HD58.9 .C643 2004658.4012dc222003021215Printed in the United States of
11、 America10987654321TEAM LinG - Live, Informative, Non-cost and Genuine !ftoc.qxd1/21/0410:43AMPagevCONTENTSAbout the AuthorviiAbout the Web SiteixPrefacexi1Why the Need for Performance Management as a System?1PART ONEPerformance Management Process192Integrating a Suite of Proven Methodologies213Supp
12、ort from Fact-Based Data and Information Technology31PART TWOStrategy Maps and Balanced Scorecards:The Link between Strategy and Successful Execution by Operations394Measurement Problems and Solutions415Strategy Maps and Scorecards as a Solution486Strategic ObjectivesDrive Gears: Cascading Measures5
13、37ARecipe for Implementation588The Human Side of Collaboration689 Fact-Based Management Accounting Data7510Scorecards and Strategy Maps: Enablers for Performance Management80vTEAM LinG - Live, Informative, Non-cost and Genuine !ftoc.qxd1/21/0410:43AMPageviviCONTENTSPART THREELeveraging Financial Ana
14、lytical Facts and Truths8311If Activity-Based Management Is the Answer, What Is the Question?8512Activity-Based Management Model Design and Principles: Key to Success9813Operational (Local) Activity-Based Management for Continuous Improvement11014Strategic Activity-Based Management for Customer and
15、Channel Profitability Analysis11715Predictive Costing, Predictive Accounting, and Budgeting13116Activity-Based Management Supports Performance Management142PART FOURIntegrating Performance Management with Core Solutions14517Customer Intelligence and Customer Relationship Management15118Supplier Inte
16、lligence: Managing Economic Profit across the Value Chain17319Process Intelligence with Six Sigma Quality and Lean Thinking19420Shareholder Intelligence: Return on Whose Investment?21421Employee Intelligence: Human Capital Management237PART FIVEPerformance Management, Business Intelligence, and Technology24722Data Management and Mining with Performance Management24923Final Thoughts: Linking Customers to Shareholders262Index273TEAM LinG - Live, Informative
