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I am having problems in measuring non financial performance of an organisation. Some of them are easy to measure such as competitive performance which can be measured by looking at the market share of a company and quality can be measured by looking at the % of defects or returns by customers. I am having problems with measuring flexibility, productivity , efficiency and resource utilization. What do we actually measure when examiner asks us to measure the performance of an organisation in terms of flexibility , efficiency , productivity and resource utilization ?
My other question is about report writing. On which page should we show our appendix ? In kit appendix is shown in the end and then it is signed by the management accountant. If the appendix includes calculations which are related to part A then how many pages should I leave for part B C D before showing my workings in the appendix ? How would I know that part b will consume 2 pages of my answer sheet and I should write down the appendix on the 3rd page. Can I write down the appendix after completing part A to which it relates ? Or is it necessary to show workings in the end when we are writing a report. Any advice will be appreciated 🙂
flexibility , efficiency , productivity and resource utilization
Efficiency, productivity and resource utilization broadly look at similar measures (though differing for different businesses). They all tend to look at input v output or input available v output.
So: hours available v hours used, standard hours v actual hours, number of sales visits made per sales rep, kilgrams per unit etc, idle time, patients per hospital bed per year, pupils per classroom, % empty rooms.
Flexibility is more difficult to measure, but it usually something like order to delivery time, development time, stockout occurrences (ie rders that can’t be filled), waiting times.
As for the Appendix, I recommend students to often do that first as that is where you produce the detailed calculations that support your report and conclusions. There is no reason not to have that as the first page of your answer, clearly marked as appendix and (if you like say that in the real world that that would normally be at the back). Then start your report with its initial headings and introduction.
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