TAILIEUCHUNG - Tài liệu Berliner Balanced Scorecard: The Employee Perspective

Companies are increasingly attempting to replace or expound product-orientated strategies by customerorientated strategies. For this reason, the quantification of customer relations within the scope of the balanced scorecard is increasingly achieving significance as an implementation instrument for strategies and as a supplement to classic product profitability analysis. | Berliner Balanced Scorecard Customer Perspective Prof. Dr. Wilhelm Schmeisser Lydia Clausen Martina Lukowsky Download free books at Berliner Balanced Scorecard The Customer Perspective Contents Contents 1. From product- to customer profit contribution 3 Product- versus customer-based calculation 3 Activity-based costing 4 Hierarchy levels of revenue and costing positions 6 Calculating a differentiated customer profit contribution via activity- based costing 7 Interpretation of customer profit contributions 8 2. From customer profit contribution to customer cash flow 10 3. Calculated investment summary of the customer value 12 Determining the adequate target rate 12 Field of application for the customer value and interpretation of the results 13 4. The index hierarchy of the customer perspective 14 5. Combining the shareholder value and the balanced scorecard 15 6. Conclusion and outlook 16 List of Sources 17 Please click the advert Endnotes 18 The next step for top-performing graduates Masters in Management Designed for high-achieving graduates across all disciplines London Business School s Masters in Management provides specific and tangible foundations for a successful career in business. London Business School This 12-month full-time programme is a business qualification with impact. In 2010 our MiM employment rate was 95 within 3 months of graduation the majority of graduates choosing to work in consulting or financial services. As well as a renowned qualification from a world-class business school you also gain access to the School s network of more than 34 000 global alumni - a community that offers support and opportunities throughout your career. For more information visit mm email mim@ or give us a call on 44 0 20 7000 7573. Figures taken from London Business School s Masters in Management 2010 employment report Download free ebooks at 2 Berliner Balanced .

• PR - Truyền thông
• profit contribution
• customer cash flow
• customer value
• shareholder value
• balanced scorecard
• adequate target rate
• Lecture Management accounting
• Bài giảng Kế toán quản trị
• Management accounting
• Cost – Volume – Profit relationships
• Contribution margin
• Contribution margin ratio
• Cost volume profit analysis
• Managerial accounting
• Dynamic business environment
• Cost management
• Contribution margin approach
• Lecture Managerial accounting
• Financial statement
• Profitability analysis
• Cost volume profit relationships
• Managerial accounting for managers
• Contribution approach
• Determination
• Employee ProfiT Contribution
• indices
• Employee Cash Flow
• Possible application
• Human Resource Capital
• Employees
• Systems design
• Business environment
• Cost volume profit
• Lecture Accounting principles
• Accounting principles
• Fixed costs
• Distinguish between variable
• The relevant range