data is a necessity in not only formulating a business strategy‚ but in monitoring the execution of that strategy. The use of data for effective decision making is not a new concept‚ but since the introduction of the balanced scorecard by Robert Kaplan and David Norton in 1996‚ the use of data to support decision making has taken off. In addition‚ the adoption of enabling technologies has accelerated the use of data-driven decision making. Whether it’s an operations manager monitoring key operational
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of advertising on bus and ZoCards which expressing pet adoption. Both two campaign using dark tone‚ more or less having gloomy sense‚ in the second project pets are acting as a truly friend to human being. Korea CJ entertainment company took a video that about dog abandoned and adopted (CJ E&M‚ 2012) using a view from the dog seeing its’ life following the story people’s emotion also change. Being personated or with expression‚ is a common form of showing animals in ad. In this way designers create
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2/27/2013 Unit 305 – Operations Management Introduction Welcome to Operations Management – Unit 305 • • Operations is responsible for supplying the product or service of the organisation. Operations managers provide value for the customer at the lowest cost by making decisions for the operations function and by managing the transformation process. 27/02/2013 Week 1 - Operations Management and the Value Chain 1 Unit 305 – Operations Management A Thought Worth Remembering
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1987‚ by Robert Kaplan and Robin Cooper as a chapter in their book Accounting and Management: a Field Study Perspective. Kaplan and Cooper’s focus was on manufacturing environments where increasing technology and productivity improvements have decreased the percentage of costs represented by direct labor and materials (Weiner). “Traditionally cost accountants had arbitrarily added a broad percentage of expenses into the direct costs to allow for the indirect costs‚” states Robert Kaplan‚ a Baker Foundation
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Implementation: ADNOC Distribution Case Study”‚ Proceedings‚ 9th ADIPEC‚ Abu Dhabi‚ UAE. Kaplan R.S. and Norton D.P. (1992). “The Balanced Scorecard - Measures That Drive Performance”‚ Harvard Business Review‚ Vol.70‚ Jan-Feb Kaplan R.S. and Norton D.P. (1993). “Putting the Balanced Scorecard to Work”‚ Harvard Business Review‚ Sept-Oct Kaplan R.S. and Norton D.P. (1996). “Translating Strategy into Action”‚ HBS Press‚ USA Kaplan R.S. and Norton D.P. (2000). “The Strategy Focussed Organisation”‚ HBS Press‚ USA
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has‚ in part‚ focused on their historic nature‚ which ensures that they reveal a great deal about the company’s past actions but nothing about its future alertness (Merchant‚ 1985; Chakravarthy‚ 1986; Schoenfeld‚ 1986; Dearden‚ 1987; AICPA‚ 1994; Kaplan and Norton‚ 1996). Accounting figures do not emphasize the elements
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IMPLEMENTATION OF THE COMPREHENSIVE AGRARIAN REFORM PROGRAM IN THE MUNICIPALITIES OF PRESIDENT ROXAS‚ DUMALAG AND SAPIAN‚ CAPIZ Anthony P. Arostique MPA Colegio Dela Purisima Concepcion Roxas City‚ Capiz‚ Philippines STATEMENT OF THE PROBLEM The study aims to determine the perception of farmers on the extent of the implementation of the Comprehensive Agrarian Reform Program (CARP) in the municipalities of President Roxas‚ Sapian and Dumalag‚ Capiz in terms of its major components namely:
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with a standard deviation of $800. Approximate the probability that the total yearly claim exceeds $2.7 million. Solution: Let Cj denote the annual claim made by the j th policyholder in dollars. We are given that E[Cj ] = 240 and V ar(Cj ) = (800)2 for each j = 1‚ 2‚ ...‚ 10000‚ (since the annual claims made by the policyholder are identical copies of each other). Let T = Cj ‚ which represents the total claim amount from all 10‚000 policyholders. We want to find P (T > 2‚ 700‚ 000) . Since the sample
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non-financial measures of performance‚ allowing the firm to pinpoint its strategic objectives via balancing four perspectives – financial‚ customers‚ internal business processes‚ and learning and growth – to measure firm performance (Kaplan and Norton‚ 1992; Kaplan and Norton‚ 1996b)‚ the paper sought to explore how balanced business scorecards were designed and to what extent of success they were implemented at Rang Dong Plastic Joint-Stock Company (RDP) in terms of its organizational structure
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