1. NCCU Academic Hub
  2. 學術產出
  3. College of Commerce
  4. Periodical Articles
  5. Item

學術產出-Periodical Articles

Article View/Open

Publication Export

Google ScholarTM

政大圖書館

Citation Infomation

題名 A FRAMEWORK FOR ANALYZING CHANGES IN STRATEGIC PERFORMANCE
作者 Banker, Rajiv D.;Chang, Hsi-Hui;Majumdar, Sumit K.
張錫惠
貢獻者 會計系
關鍵詞 performance measurement;strategic benchmarking;ratio analysis
日期 1996-11
上傳時間 3-Sep-2015 16:33:13 (UTC+8)
摘要 In this paper we present a framework for analyzing changes in strategic performance. Traditional measures for comparing the strategic performance across firms or over time have been return on investment (ROI) and its component ratio, return on sales (ROS). We decompose the ROS ratio into four separate ratios that capture the impact of changes in a firm`s productivity, price recovery, product mix and capacity utilization on its profitability. These ratios help to highlight the micro sources of strategic success or failure. They can be used to assess changes in the performance of a firm compared to itself over time, or to other firms in its industry group. This framework can also be used to evaluate changes in the dynamic performance of an industry as a whole. We illustrate the use of these ratios with a 4-year analysis of the performance of a large manufacturing company. We also demonstrate how the technique can be applied to an industry with an evaluation of the performance of U.S. telecommunications firms between 1975 and 1987, a period during which the industry experienced a progressive increase in competitive pressure.
關聯 Strategic Management Journal, 17(9), 693-712
資料類型 article
DOI http://dx.doi.org/10.1002/(SICI)1097-0266(199611)17:9<693::AID-SMJ847>3.0.CO;2-W
dc.contributor 會計系
dc.creator (作者) Banker, Rajiv D.;Chang, Hsi-Hui;Majumdar, Sumit K.
dc.creator (作者) 張錫惠zh_TW
dc.date (日期) 1996-11
dc.date.accessioned 3-Sep-2015 16:33:13 (UTC+8)-
dc.date.available 3-Sep-2015 16:33:13 (UTC+8)-
dc.date.issued (上傳時間) 3-Sep-2015 16:33:13 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/78254-
dc.description.abstract (摘要) In this paper we present a framework for analyzing changes in strategic performance. Traditional measures for comparing the strategic performance across firms or over time have been return on investment (ROI) and its component ratio, return on sales (ROS). We decompose the ROS ratio into four separate ratios that capture the impact of changes in a firm`s productivity, price recovery, product mix and capacity utilization on its profitability. These ratios help to highlight the micro sources of strategic success or failure. They can be used to assess changes in the performance of a firm compared to itself over time, or to other firms in its industry group. This framework can also be used to evaluate changes in the dynamic performance of an industry as a whole. We illustrate the use of these ratios with a 4-year analysis of the performance of a large manufacturing company. We also demonstrate how the technique can be applied to an industry with an evaluation of the performance of U.S. telecommunications firms between 1975 and 1987, a period during which the industry experienced a progressive increase in competitive pressure.
dc.format.extent 6934027 bytes-
dc.format.extent 76 bytes-
dc.format.mimetype application/pdf-
dc.format.mimetype text/html-
dc.relation (關聯) Strategic Management Journal, 17(9), 693-712
dc.subject (關鍵詞) performance measurement;strategic benchmarking;ratio analysis
dc.title (題名) A FRAMEWORK FOR ANALYZING CHANGES IN STRATEGIC PERFORMANCE
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1002/(SICI)1097-0266(199611)17:9<693::AID-SMJ847>3.0.CO;2-W
dc.doi.uri (DOI) http://dx.doi.org/10.1002/(SICI)1097-0266(199611)17:9<693::AID-SMJ847>3.0.CO;2-W