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0 (hodnocen0 x )

EB

ONLINE

1st ed.

[New York, N.Y.] (222 East 46th Street, New York, NY 10017) : Business Expert Press, c2012

1 online resource (1 electronic text (144 p.)) : ill., digital file

ISBN 9781606491386 (electronic bk.)

ISBN 9781606491379 (pbk.)

Managerial accounting collection, ISSN 2152-7121

Print version: ISBN 9781606491379

Includes bibliographical references (p. 125-139) and index

1. Setting performance targets -- 2. Budget targets -- 3. Target setting in changing conditions -- 4. Performance targets -- 5. Target difficulty -- 6. Multiple performance targets --7. Innovations in target setting -- 8. Conclusion: target setting, the lost art -- Appendix. Understanding probabilities -- Notes -- References -- Index.

Targets are an important part of our work life, whether we are setting them or meeting them. Target setting forms part of the budgeting process and the performance management of business units and individuals. Unfortunately the behavioral impacts of target setting on performance are not well understood, and this can lead to serious consequences such as game playing. Target setting is an under-researched area..

Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries

Mode of access: World Wide Web

System requirements: Adobe Acrobat reader

* Beyond Budgeting Roundtable Group * Target setting * activity-based budgeting * capped performance targets * controllability principle * external and internal benchmarking * fixed budgets * flexible budgets * forecasts * goal-setting theory * highly achievable targets * incentive compensation * line of sight * motivation * objective performance evaluations * operational budgets * performance management * performance measurement * relative performance targets * rolling forecasts * short- and long-term targets * strategy * stretch targets * subjective performance evaluations * target difficulty * value creation * weightings

001740091

full

(Au-PeEL)EBL876646

(CaONFJC)MIL420507

(CaPaEBR)ebr10522193

(MiAaPQ)EBC876646

(OCoLC)772396549