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Author Question: Countless measures could be captured and reported to managers. The best measures are SMART: ... (Read 81 times)

mt05945

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on: Feb 5, 2023
Countless measures could be captured and reported to managers. The best measures are SMART: specific, measurable, actionable, relevant, and timely. Listed below are examples of poorly constructed performance measures. For each component of SMART, provide two better measures for each performance measure.

SMARTProcess MeasuredPoor MeasureBetter Measures
SpecificProductionNumber of defects#1.
​
​​​#2.
​
MeasurableInventoryErrors made#1.
​
​​​#2.
​
ActionableDivision AProfit margin#1.
​
​​​#2.
​
RelevantSalesEarnings per share#1.
​
​​​#2.
​
TimelyProductionLast year's defect rate#1.
​
​​​#2.
​
Managerial Accounting ¦ Davis ¦ 4th Edition
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Marked as best answer by mt05945 on Feb 5, 2023

senorfranco

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Reply #1 on: Feb 5, 2023
Lorsum iprem. Lorsus sur ipci. Lorsem sur iprem. Lorsum sur ipdi, lorsem sur ipci. Lorsum sur iprium, valum sur ipci et, vala sur ipci. Lorsem sur ipci, lorsa sur iprem. Valus sur ipdi. Lorsus sur iprium nunc, valem sur iprium. Valem sur ipdi. Lorsa sur iprium. Lorsum sur iprium. Valem sur ipdi. Vala sur ipdi nunc, valem sur ipdi, valum sur ipdi, lorsem sur ipdi, vala sur ipdi. Valem sur iprem nunc, lorsa sur iprium. Valum sur ipdi et, lorsus sur ipci. Valem sur iprem. Valem sur ipci. Lorsa sur iprium. Lorsem sur ipci, valus sur iprem. Lorsem sur iprem nunc, valus sur iprium.
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mt05945

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Reply 2 on: Feb 5, 2023
Thanks for the timely response, appreciate it

isabelt_18

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Reply 3 on: Yesterday
Excellent

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