Transcription of Performance Measurement - CIMA
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Performance Measurement - CIMA
Topic Gateway Series Performance Management Performance Measurement Topic Gateway Series No. 9. 1. Prepared by Jasmin Harvey and Technical Information Service Revised March 2008. Topic Gateway Series Performance Management About Topic Gateways Topic Gateways are intended as a refresher or introduction to topics of interest to CIMA members. They include a basic definition, a brief overview and a fuller explanation of practical application. Finally they signpost some further resources for detailed understanding and research. Topic Gateways are available electronically to CIMA Members only in the CPD.
Deficiencies in traditional (financial) performance measurement have led to frameworks and techniques being developed in recent years. Some of these are listed below. The best known performance measurement tool is the Balanced Scorecard, which is based on four distinct perspectives (financial, customer, internal process, and learning and growth).
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