levers of control framework (Simons

levers of control framework (Simons, 1995) are considered
CPM systems. Performance measurement systems adopting
diverse KPIs are also considered CPM systems, provided
that the KPIs are linked to the organization’s business
strategy. However, systems such as traditional budgeting
systems or activity-based costing systems will not be considered
CPM systems, mainly because they focus on cost
drivers that are measured in financial terms only. Thus,
they do not meet the requirement of having both financial
and non-financial performance measures.

ผลลัพธ์ (แอฟริกา) 1:

Hefbome van beheer raamwerk (Simons, 1 995) word beskou as
CPM Systems. Prestasiemeting Systems aanneming
diverse KPI word ook beskou as CPM Systems, met dien verstande
dat die KPI is gekoppel aan die organisasie se besigheid
strategie. Maar stelsels soos tradisionele begrotings
aktiwiteit-gebaseerde kostestelsel Systems of Systems sal nie oorweeg word
CPM Systems, omdat hulle fokus hoofsaaklik op Koste
Bestuurders wat gemeet word in finansiële terme net. So,
hulle nie aan die vereiste om beide finansiële
en nie-finansiële prestasie maatreëls.