Performance Pyramid

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Cross and Lynch [img[Pyramid|http://img280.imageshack.us/img280/150/performancepyramidsum20031xh.gif]]

  • Objectives are top down and measure are top up
  • Quality and delivery should equal Customer satisfaction and so but watch that Reducing costs dont lead to a fall in staisfaction
  • The left side arer external influences and the right is internal
  • Its starts at the individual level all the way to corp level
  • Provides a more integrated approach than Fitzgerald and Moon
  • Focuses on the right priorities

Also look at http://www.accaglobal.com/publications/studentaccountant/43909

Performance measurements Benefits and Problems


Problems

  • Tunnel Vision - Indue focus on measurements to the detriment of other areas (Dr must bee a patient in 48 hrs)
  • Sub-optimizatoin - focus on one measurement to the dertiment of others
  • Myopia. focusiing too much on s-t measures and looking looking l-t
  • Measurement fixation- meeting student quotas but leading to higher drop out rates
  • Misrepresentation - Not presenting the data correctly
  • Mis-intrepreting the data -
  • ossification - keeping to out of date measures

Stakeholders Who are they, how many, what to they want, do they wan the same things, whats the time frame