TAILIEUCHUNG - Controlling Strategy Management, Accounting, and Performance Measurement_7

Tham khảo tài liệu 'controlling strategy management, accounting, and performance measurement_7', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 114 THOMAS AHRENS CHRISTOPHER S. CHAPMAN operational readiness of the restaurant. Was the kitchen in danger of getting overwhelmed by too many simultaneous orders Were there too few waiting staff on shift Did they have enough experience Did kitchen and waiting cooperate or antagonize each other under pressure These questions of operational readiness were moderated by managers perceptions of the characteristics of their guests. Would an arriving party be happy to have a drink in the bar before their meal Did parties prefer a faster service to cover embarrassing lapses in conversation or was a relaxed slower service more appropriate Could spending per head be increased by maintaining a constant supply of drinks to lively office parties What concessions would restore customer satisfaction when a table had become dissatisfied Considerable effort and discussion went into constructing legitimate management as an ongoing dialogue between restaurant managers and their area managers Ahrens and Chapman 2002 . Central to this dialogue were these questions What market are we in and Who are our customers . At the restaurant level they had obvious answers whoever walks through the door. From the point of view of the strategists at the HO the answers were much more complicated because they were tied up with more general processes of strategizing. For HO these questions formed the starting point for detailed processes through which various managers and directors sought to develop the strategic resources of Restaurant Division such that the overall strategy of growth might be systematically supported without ignoring the skills experience and knowledge of the local staff who ultimately would serve their particular customers. The construction and management of the customer in the HO The newly appointed marketing director was very clear that her role and that of her team was to enhance the financial performance of Restaurant Division supporting the strategy of growth. I see the role

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