Achieving Managerial Control by Gerald Vinten PDF

By Gerald Vinten

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According to the BSC developed by Kaplan and Norton (1992), companies can no longer gain sustainable competitive advantage solely by developing tangible assets and the ability of a company to build its “intangible assets” or “intellectual capital” has become a critical success factor. As ISO 9000 can be used as a tool for business process and continuous performance improvement, the ISO 9000 registration will be part of the strategic plan for most companies. A company’s past performance record is arguably the key indicator for predicting the future performance.

616. 682. Also looking at the EVA, it ranges between 2 553,904,000 and 1,004,800,000, with a mean of 2 1,836,303 and a standard Table I. 379 deviation of 160,152,889. This shows that there is a high variation in the company mean. The table also reveals that the LS, FCF and EVA have a positive skewness which indicates that the scores are clustered to the left at the low values, whereas ROS had a negative skewness indicating clustering of scores at the high end. As for the kurtosis statistic, all variables show a positive kurtosis suggesting that the distribution has peaked or clustered in the centre, with long thin tails.

They might also change or withhold information that reflects unfavourably on their performance. Kathuria and Partovi (1999) found that managers in the manufacturing sector perform better when working in a supportive, team-building, and effort-recognising environment. Table II shows the measuring instrument used in this study. Results Factor analysis for the scores of the variables Given that the instrument for measuring variables has been adopted frequently in many studies other than those of the service sector, it was necessary to determine Goal characteristics 525 MAJ 19,4 526 Table II.

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Achieving Managerial Control by Gerald Vinten


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