The book explains performance measurement fundamentals, within the comprehensive framework of performance measurement and management, and highlights some conceptual and methodological issues underlying this area of investigation. After an extensive and systematic review on the Performance Measurement Systems / Strategic Performance Measurement Systems, the book presents and discusses extensively an original theoretical model, the Total Performance View (TPV), founded on the attention of decision makers to fundamental issues of corporate governance, such as the importance of liquidity and financial balance, the view of value creation for shareholders and the sustainability of the evolutionary path of the firm from the point of view of its stakeholders.
Il volume illustra criticamente i fondamenti del performance measurement, collocando quest’ultimo nel più ampio e completo quadro del performance measurement and management ed evidenziando alcune problematiche concettuali e metodologiche sottese a tale complessivo ambito d’indagine. Dopo un’ampia e sistematica rassegna sui PMS/SPMS – intesi come sistemi operativi aziendali nei quali si traduce l’impegno di un’impresa a effettuare, in modo formalizzato e sistematico, il performance measurement –, il volume presenta e discute ampiamente una originale formulazione teorica, denominata Total Performance View (TPV), fondata sull’attenzione dei decisori a talune questioni di fondo della governance d’impresa, come l’importanza della liquidità e dell’equilibrio finanziario, la considerazione delle attese di creazione di valore da parte degli shareholders e le potenzialità evolutive, ovvero il grado di sostenibilità, della performance d’impresa anche oltre l’arco temporale di attuazione del pro tempore vigente indirizzo strategico.
La misurazione della performance nel governo dell’impresa / Gatti, Corrado. - STAMPA. - (2014), pp. 1-603.
La misurazione della performance nel governo dell’impresa
GATTI, Corrado
2014
Abstract
The book explains performance measurement fundamentals, within the comprehensive framework of performance measurement and management, and highlights some conceptual and methodological issues underlying this area of investigation. After an extensive and systematic review on the Performance Measurement Systems / Strategic Performance Measurement Systems, the book presents and discusses extensively an original theoretical model, the Total Performance View (TPV), founded on the attention of decision makers to fundamental issues of corporate governance, such as the importance of liquidity and financial balance, the view of value creation for shareholders and the sustainability of the evolutionary path of the firm from the point of view of its stakeholders.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.