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Performance Measurement and Management for Engineers by Marco Giorgino, Giovanni Azzone, Michela Arnaboldi

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Chapter 8

Performance Control for Organizational Units

Coauthored by Deborah Agostino,    Politecnico di Milano, Department of Management, Economics & Industrial Engineering

Measuring and managing performance for single organizational units within an enterprise introduces a seminal problem: to observe the specific responsibility principle—the idea that each organizational unit should be “isolated” from the rest of the enterprise. Given that companies function as an integrated whole, this measurement need inevitably leads to some simplifications.

Keywords

Transfer pricing; corporate costs; activity-based management; network accounting

Measuring and managing performance for single organizational units within an enterprise introduces a seminal problem: ...

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