A考试辅导：关键业绩指标.doc

A考试辅导：关键业绩指标.doc2016年ACCA考试辅导：关键业绩指标

　　最常见的关键业绩指标有三种：一是效益类指标，如资产盈利效率、盈利水平等;二是营运类指标，如部门管理费用控制、市场份额等;三是组织类指标，如满意度水平、服务效率等。

　　Performance indicators or performance measures are methods used to assess performance. For example:

　　In profit-seeking organisations:

　　· Profit

　　· Earnings per share

　　· Return on capital employed

　　In not-for-profit organisations:

　　· Exam grades a school

　　· Waiting times for hospital admission a health service

　　· Condition of roads a local government highways department

　　Particularly in profit-seeking organisations, the prime financial performance indicators allow performance to be measured but they say little about how that performance has been achieved. So,
high profits will depend on a combination of good sales volumes, adequate prices and sufficiently low costs. If high profits can only be achieved by a satisfactory combination of volume, price
and cost, then those factors should be measured also and will need to be compared to standards and budgets.

　　Similar effects are found in not-for-profit organisations. For example, in a school, a CSF might be that a pupil leaves with good standards of literacy. But that might depend on pupil-teacher
ratios, pupils’ attendance and the experience of the teachers. If these factors contribute to good performance, they need to be measured and monitored.