RSM322 TopicH - 3/15/2011 1 2 Agenda Management &...

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3/15/2011 1 Topic H Strategic Performance Measurement While you are waiting, please take out and display your name cards 1 Agenda Strategic Performance Management Balanced Scorecard Revisited 2 Management control is the evaluation of the performance of mid-level managers by upper- level managers Operational control is the evaluation of the performance of operating level employees by mid-level managers 3 Types of Organizations Centralized: fewer decision makers that are primarily at the top of the organization, functionally organized organization, fewer strategic business units (SBUs) Decentralized: many decision makers, relatively flat organization, many SBUs 4
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3/15/2011 2 Types of SBUs Cost Centres: a firm’s production or support SBUs that provide the best quality product or service at the lowest cost Revenue Centres: SBUs that are focused on
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RSM322 TopicH - 3/15/2011 1 2 Agenda Management &...

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