Tradeoffs within costing systems between incentives and measurement objectives

Article Abstract:

Cost systems can be applied not only in internal costing but also in simply attaining the most precise tracing of recorded costs. Some cost drivers may receive unequal share of costs to control particular types of behavior by product designers and process engineers. A decentralized product design and engineering setting are leading the behavior of better informed but self interested, designers and engineers. Modifying the cost of a driver like the number of parts to show incentive problems or non-cost benefits to the company can be a way of indirectly affecting the behavior of the designer.

Cost Accounting, Methods, Management, Economic aspects, Industrial design, Costs, Industrial, Industrial costs

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Estimation of benchmark performance standards: an application to public school expenditures

Article Abstract:

An analysis of the relative performance evaluation meaures or benchmarking as applied to the public school system reveals that income expenditures may be maximized by employing benchmarks in performance measures. The state of Missouri's public school system was evaluated for the fiscal year 1990-1991. The study evealed that the districts may have had as much as $394 million of excess expenditures in their opearations. The methodology and general approach may be used for other sectors and industries as well.

Accounting Methods, Elementary and secondary schools, Public Schools, Management Dynamics NEC, Research, Performance, Accounting and auditing, Accounting, Management techniques, Cost control, Stochastic approximation

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Determinants of divisional performance evaluation practices

Article Abstract:

The use of division manager performance metrics is found to rest on accuracy with division accounting metrics usually the most important. Second and third ranked metrics are found to be firm accounting metrics and firm stock price respectively with cross sectional variation explainable by organizational characteristics and resources affecting the precision of each of the metrics.

Management Training & Evaluation, Usage, Evaluation, Management training, Executive ability, Performance standards, Job performance standards

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