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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/78254
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/78254

    Authors: Banker, Rajiv D.;Chang, Hsi-Hui;Majumdar, Sumit K.
    Contributors: 會計系
    Keywords: performance measurement;strategic benchmarking;ratio analysis
    Date: 1996-11
    Issue Date: 2015-09-03 16:33:13 (UTC+8)
    Abstract: 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.
    Relation: Strategic Management Journal, 17(9), 693-712
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1002/(SICI)1097-0266(199611)17:9<693::AID-SMJ847>3.0.CO;2-W
    DOI: 10.1002/(SICI)1097-0266(199611)17:9<693::AID-SMJ847>3.0.CO;2-W
    Appears in Collections:[會計學系] 期刊論文

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