Performance Measurement and Costing System in New Enterprise

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TABLE OF CONTENT

CHAPTER 1- INTRODUCTION

Introduction

1.1

Problem statement

1.2

The objective of research

1.3

The structure of paper

1.4

CHAPTER 2 - LITERATURE REVIEW

2.1

Costing systems

2.1.1

The overview of costing system

2.1.2

The importance of costing systems

2.1.3

The type of costing systems

2.1.4

Design of a Performance Based Costing (PBC) system

2.2 A framework for measuring performance in new enterprise

2.2.1 Type of performance measurement

2.2.2 The importance of measurement performance

2.2.3 Issues with business performance measurement

2.2.4 The framework for performance measurement in new company

2.3

Conceptual framework

2.3.1

Performance Reference Model

2.3.2

Contingency theory

CHAPTER3: RESAERCH METHODOLOGY

3.1 Research objective

3.2 Research design

3.2.1 Research approach

3.2.2 Data collection

CHAPTER 4: DATA ANALYZE

4.1 Case study of a textile company

4.1.1 The introduction of Hungyen Garment Join stock Company

4.1.2 The producing

4.1.3 Market share

4.2 The costing system and performance measurement

of the Hungyen Join stock Company

4.2.1 The differences of costing systems

4.2.2 The set up of an accounting system of Hungyen Join stock company

4.3 The designing performance measurement system

in Hungyen Join stock company

CHAPTER 5: CONCLUSION

5.1 Summary

5.2 The implementation

5.2.1 Accounting system

5.2.2 Costing system

5.2.3 Performance measurement

LIST OF FIGURES AND IMAGES

Figures

Title

Page

Chapter 2

Figure 1: Performance Reference Model

Chapter 5

5.2.3 Table: Business Performance measurement critical success factors

00

00

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LIST OF ABBREVIATION

Abbreviation

Full name

ABC

PM

TDWI

BPM

SA

SCM

ECR

GAAP

PBC

VCA

CSFs

PRM

WTO

FMS

FMF

Activity Based Costing

Performance Measurement

The Data Warehousing Institute

Business Performance Measurement

Sustainability Analysis

Supply Chain Management

Efficient Consumer Response

Generally Accepted Accounting Principles

Performance Based Costing

Value Creation Area

Critical Success Factors

Performance Reference Model

World Trade Organization

Foreign Military Sales

Foreign Military Financing

CHAPTER 1 - INTRODUCTION

1.1 Introduction

In the 21st century, firms need not just operate in different countries; they must develop global

strategies to coordinate. Their operations at all phases of the value-adding chain (D’Amours et

al., 1999). Coordination of the supply chain has become strategically important as new forms of

organization, such as virtual enterprises, global manufacturing and logistics networks, and other

company-to-company alliances, evolve. The Japanese are often praised for the way they use

information sharing to improve supply chain competitiveness. Information exchange has become

a key component in their manufacturing strategies (Dyer and Ouchi, 1993). Companies in all

sectors are examining ways to reduce costs, shorten product development times and manage

risks. The transactions between companies in supply chains are characterized by adding value up

through the chain and incurring costs (and consequent payments) down the chain. Supply chain

management aims to reduce costs, risks and lead times associated with these transactions, thus

releasing value.

There is limited research on supply chain management in the low-volume Engineer to Order

(ETO) sector. This is in stark contrast to the extensive literature on high-volume sectors,

particularly the automotive sector (Hicks et al., 2000). Performance measurement is critical to

the success of any “for-profit” organization because it creates understanding, molds behavior,

and improves competitiveness....
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