importance of performance measurement
However, with this dispersion of decision-making comes an even greater need to monitor the results of the decisions made by the many managers at the various levels of the organization to ensure that the overall goals of the organization are still being met. Performance appraisals are important for businesses, managers, and employees. manager reward systems are designed by the chief financial officer prior to implementation. Appraisals also facilitate significant improvements in productivity. Except where otherwise noted, textbooks on this site Managers and employees have their own goals. Furthermore, it helps in identifying productive workers and determining how best to improve the overall productivity of the workplace (Koopmans et al., 2014). are licensed under a, Explain the Importance of Performance Measurement, Define Managerial Accounting and Identify the Three Primary Responsibilities of Management, Distinguish between Financial and Managerial Accounting, Explain the Primary Roles and Skills Required of Managerial Accountants, Describe the Role of the Institute of Management Accountants and the Use of Ethical Standards, Describe Trends in Todayâs Business Environment and Analyze Their Impact on Accounting, Distinguish between Merchandising, Manufacturing, and Service Organizations, Identify and Apply Basic Cost Behavior Patterns, Estimate a Variable and Fixed Cost Equation and Predict Future Costs, Explain Contribution Margin and Calculate Contribution Margin per Unit, Contribution Margin Ratio, and Total Contribution Margin, Calculate a Break-Even Point in Units and Dollars, Perform Break-Even Sensitivity Analysis for a Single Product Under Changing Business Situations, Perform Break-Even Sensitivity Analysis for a Multi-Product Environment Under Changing Business Situations, Calculate and Interpret a Companyâs Margin of Safety and Operating Leverage, Distinguish between Job Order Costing and Process Costing, Describe and Identify the Three Major Components of Product Costs under Job Order Costing, Use the Job Order Costing Method to Trace the Flow of Product Costs through the Inventory Accounts, Compute a Predetermined Overhead Rate and Apply Overhead to Production, Compute the Cost of a Job Using Job Order Costing, Determine and Dispose of Underapplied or Overapplied Overhead, Prepare Journal Entries for a Job Order Cost System, Explain How a Job Order Cost System Applies to a Nonmanufacturing Environment, Compare and Contrast Job Order Costing and Process Costing, Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage, Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage, Prepare Journal Entries for a Process Costing System, Activity-Based, Variable, and Absorption Costing, Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method, Compare and Contrast Traditional and Activity-Based Costing Systems, Compare and Contrast Variable and Absorption Costing, Describe How and Why Managers Use Budgets, Explain How Budgets Are Used to Evaluate Goals, Explain How and Why a Standard Cost Is Developed, Describe How Companies Use Variance Analysis, Responsibility Accounting and Decentralization, Differentiate between Centralized and Decentralized Management, Describe How Decision-Making Differs between Centralized and Decentralized Environments, Describe the Types of Responsibility Centers, Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers, Identify Relevant Information for Decision-Making, Evaluate and Determine Whether to Accept or Reject a Special Order, Evaluate and Determine Whether to Make or Buy a Component, Evaluate and Determine Whether to Keep or Discontinue a Segment or Product, Evaluate and Determine Whether to Sell or Process Further, Evaluate and Determine How to Make Decisions When Resources Are Constrained, Describe Capital Investment Decisions and How They Are Applied, Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions, Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities, Use Discounted Cash Flow Models to Make Capital Investment Decisions, Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions, Balanced Scorecard and Other Performance Measures, Identify the Characteristics of an Effective Performance Measure, Evaluate an Operating Segment or a Project Using Return on Investment, Residual Income, and Economic Value Added, Describe the Balanced Scorecard and Explain How It Is Used, Describe Sustainability and the Way It Creates Business Value, Discuss Examples of Major Sustainability Initiatives, Ethical Evaluation of Performance Measures, Strategy-to-Action Sequence. This would completely prohibit the schedule that management told Noah to implement. A good performance measurement system is one that utilizes appropriate performance measures, which are performance metrics used to evaluate a specific attribute of a managerâs role, to evaluate management in a way that will link the goals of the corporation with those of the manager. Without measurement, we don’t know if there is improvement; we don’t know what is meaningful. One issue is that some accounting numbers can be affected by the actions of managers, and this may result in distorted performance results. It is a good way to align the activities with the plans being established. For example, the reservations department of an airline is a revenue center because the reservationists can control revenues by selling customers upgrades such as meals or first-class seating, by selling trip insurance, or by trying to keep customers from going to another airline. then you must include on every physical page the following attribution: If you are redistributing all or part of this book in a digital format, If the organization is prepared to invest the time and resources — especially those of senior management — to measure specific performance, then the endeavour will likely be viewed as important to the organization (e. g. Hence, implementing performance measures is a great way to understand and manage and improve what a a business organization does. Definitions of performance measurement tend to be predicated upon an assumption about why the performance is being measured. The importance of performance measurement system lies in the fact that it not only improves the performance, but also the productivity of a business entity by reducing costs. The obvious choice is to simply give each employee a raise. This plan leads to goals that must be achieved to fulfill that vision. Our mission is to improve educational access and learning for everyone. By using this site, you agree to this use. Maintain Increased Employee Efficiency. Putting performance measurement systems in place can be an important way of keeping track on the progress of your business. This is a double-layer ethical analysis that requires some thought to establish and implement, as the evaluation system must also operate in an ethical fashion, just as the decision-making process itself does. Properly designed performance measures will help move the company toward meeting the goals of its strategic plan. This book is Creative Commons Attribution-NonCommercial-ShareAlike License In the business environment, individuals who design the performance measurement system must have extensive knowledge of the corporate strategic plan and the overall goals set by the organization, and a clear understanding of the job descriptions, responsibilities of each manager, and trends in rewards and compensation. For example, high school grade point average is a metric used by colleges when considering admission of prospective students, as it is considered a measure of prior academic success. On that basis alone, the argument for measuring process performance is easily made. (attribution: Copyright Rice University, OpenStax, under CC BY-NC-SA 4.0 license), Effects on Income of Delaying Inventory Order. A supplier performance scorecard (supplier scorecard) is a tracking tool used to monitor supplier performance. However, the manager of the accounting department has no control over the generation of revenues. However, while analyzing deviations, it is important to consider that some deviations in performance can be expected and so controlling by exception is useful in this way. Evaluation of customer and stakeholder satisfaction should come directly from the customer, such as through surveys or other direct questionnaires. With each of these types of centers, designing the appropriate performance measures begins with evaluating management based on which business areas they oversee. Managerial accountants therefore must design a framework of responsibility accounting in which the evaluation system is based on criteria for which a manager is responsible. This way determining whether performance matches standards entails evaluating the differences and take necessary actions to improve the performance. The first step ensures that the resources dedicated to manage … The manager can control the types of people hired, the wages that are paid, and the hours that are worked within that department, and each of these costs contributes to the total cost of the department. covers, OpenStax CNX name, and OpenStax CNX logo are not subject to the Creative Commons license and may Pavement performance is an important issue in the operation and planning of highway engineering. Although this type of information is readily available, it does not mean the use of accounting numbers as performance measures is the best or only way to measure performance. The use of nonaccounting measures in conjunction with accounting-based measures can help mitigate the problems of using accounting-based measures alone. This new customer requires fast turnarounds; unfortunately, this also means running the production equipment for all three shifts at maximum output for at least one week, possibly more. Therefore, the key to good performance measurement techniques is to set goals that are realistic and that incorporate decisions over which the manager has control. 2 Outcome . Some management decisions affect multiple periods, or the decision being made will have the greatest impact in a future period. According to a 2011 white paper from New Media Learning, one of the most important reasons to measure employee performance, and then manage it once it has been measured, is to keep your employees working at a highly efficient and productive rate. Performance measurement is a way of tracking what goes on in your business. What managerial principles would you advise him to use from his college studies to help him develop better policies for future events like this? The pros and cons of performance measurement show that a carefully managed set of data points, offered with open communication about the benefits of new metrics, can be beneficial to many organizations. The importance of performance measurement system lies in the fact that it not only improves the performance, but also the productivity of a business entity by reducing costs. Last, a manager focused solely on accounting numbers may miss opportunities for future benefits because making the decision will have a negative impact on accounting measures in the current period. Effective performance measures communicate what is important to the organization. So, now as you are aware of the importance of employee performance, let us find out the ways through which you can measure the performance of your employees-How to Measure Employee Performance 1) Use a Checklist The four types of responsibility centers are revenue centers, cost centers, profit centers, and investment centers. A performance measure is a quantitative measure to track … The importance of performance measurement has increased with the realisation that to be successful in the long-term requires meeting (and therefore measuring performance against) all stakeholders' needs including customers, consumers, employees, suppliers, local community stakeholders, and shareholders. Performance measurement deals specifically with performance measures. Stakeholders will get a better indication of an organisation’s strategy from observing what it measures and does than from its declared goals or what it says it does. When an organizationâs customers and other stakeholders are happy, and the corporate assets are in good condition, these are indicators that the customers, stakeholders, and assets are being treated ethically. This scenario is an example of the possibility of an unintended conflict of interests between procurement and production decisions by an individual manager or department and the overall best interests of the company. Performance measurement is generally defined as regular measurement of outcomes and results, which generates reliable data on the effectiveness and efficiency of programs. This aligning of goals between a corporationâs strategy and a managerâs personal goals is known as goal congruence. Following points help in understanding the importance of non-financial measures; 1. One reason for this is that most accounting-based measures are easy to use due to their availability, since many accounting measures can be found in or generated from a companyâs financial statements. It is important to measure and manage employee performance since it gives businesses the ability to properly gauge worker efficiency. What types of incentives could you offer to motivate your employees to help meet these goals? Business processes are the way an organization delivers value to its customers and other stakeholders. Performance measurement refers to the process of collecting analyzing and reporting information in regards to the performance of an individual, group, or even organization. It requires the manager to constantly check the performance in order to take corrective actions in case of deviations ensuring that such deviations do not occur gain. Effectiveness is compliance with customer requirements. Use Table 12.1 for your answers. Performing a 360 Degree Evaluation Gather appraisals from subordinates. Performance measurement can be helpful to know whether organizations Programs are working or not or the resources are properly utilized or not. It is a good way to align the activities with the plans being established. In a revenue center, the manager has control over the revenues that are generated for the corporation but not over the costs of the organization. Performance management systems are used because it’s important for a business to have some kind of metric of acceptable performance. As stated above, the process of performance measurement leads to compare the actual performance with the standards. Performance measures can be compared to organizational goals and objectives. Motivating Employees toward Business Goals. Â© Sep 2, 2020 OpenStax. Supplier scorecards track metrics such as quality, delivery, lead time, price and responsiveness of suppliers over time. citation tool such as, Authors: Mitchell Franklin, Patty Graybeal, Dixon Cooper, Book title: Principles of Accounting, Volume 2: Managerial Accounting. All companies need ways to measure the performance of employees. See our, Fareed Siddiqui, BBA, MBA-Fin, MPhil-Fin, (PhD), A Brief Presentation of my Software Modules, Benefits of Endorsing and being Endorsed for…. Thus the Performance measurement is an ongoing, continuous improvement operation. For example, revenue that a company earns from selling the product last year. These goals can be work related such as promotions or awards, or they can be more personal such as receiving raises, receiving bonuses, the privilege of telecommuting, or shares of company stock. Evaluate Organizational Priorities. The importance of performance measurement system lies in the fact that it not only improves the performance, but also the productivity of a business entity by reducing costs. Performance measurement: It is a process in which business monitors important aspects of its system and program. Remember, a decentralized organization is one in which the decision-making is spread among various managers throughout the organization and does not solely rest with the chief executive officer (CEO). If a performance measurement system is not designed properly, it can lead to managers having a short-term focus or making decisions that have the greatest impact on their individual goals (such as reaching a bonus goal), even if these decisions are not in the best long-term interest of the corporation. Every business has a strategic plan, or a broad vision of how it will be in the future. An example of a cost center would be the accounting department of a grocery store chain. The emphasis is on regularly collecting a limited set of data to determine where improvements can be made. If LIFO is being used and inventory prices are rising, when inventory is ordered has an impact on income. This may compel a manager to have a short-term focus, because increasing his immediate remuneration, or compensation, is often his goal. What types of goals might the dental practice have? This decision will postpone the effect of that purchase and, in turn, the higher costs associated with that inventory, until the next accounting cycle. In summary, a company needs to first identify and create a strategy and then set the necessary goals, which will lead to actions, and finally to an applicable evaluation process. The OpenStax name, OpenStax logo, OpenStax book However, you have heard that many businesses are compensating their employees for meeting various goals that are beneficial to the business. Performance measurement is used to motivate managers to make decisions that benefit the corporation and themselves. An effective performance management system can play a very crucial role in managing the performance in an organization by: Performance management practices can have a positive influence on the job satisfaction and employee loyalty by: An example would be a single location of Best Buy. Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 license. If the managerâs performance is measured based on the profitability of his division, he may avoid spending the money to create the customer database. An organization with a satisfied group of stakeholders and customers, as well as assets that operate efficiently, is often more profitable in the long term. Therefore, most performance measurement systems today use a combination of accounting-based measures and non-accounting-based measures, short-term or long-term indicators, or quantitative and qualitative components. Many long-term decisions, such as capital budgeting decisions, maintenance on equipment, or advertising campaigns, may most significantly affect future accounting numbers and, in turn, the compensation of the manager in future periods. To evaluate whether decisions made by management are both effective and ethical, performance is measured through responsibility accounting. Performance measurement is an important tool of strategic analysis. How should Noah handle this problem? Keep reading to learn which business metrics to use. Once goals are determined, the business will decide on the appropriate actions necessary to meet the goals. It gives you vital information about what's happening now and it also provides the starting point for a system of target-setting that will help you implement your strategies for growth. Noah does not want to make the sales manager angry at him, but he also does not want to lose his job in the first month out of college. Typically good performance measures cover a wide variety of criteria, like: In addition, a well-designed performance plan should lead to improved job satisfaction for the manager and increased personal wealth if the rewards are monetarily based. Thus, management uses non-financial measures to get an idea of future finan… This in turn helps managers to understand the extent at which the performance is getting deviated from the expected ones. However, reservationists cannot control the costs of the flights the airline is offering and reserving because the reservation department cannot control the cost of the planes, airport space rental, or jet fuel. On his first day at work, one of Morgensenâs sales managers asked Noah if it would be OK to rearrange his manufacturing job schedule so that a special order from a new customer could be pushed to the front of the line. Performance measurement is used to motivate managers to make decisions that benefit the corporation and themselves. Adopting the mindset that supplier performance is a 'business measure' not just a purchasing measure is important to ensure we develop the right approach. He knows that the manager is focused on landing this new customer, who could reward the company with a needed increase in overall sales and plant output. Textbook content produced by OpenStax is licensed under a If done effectively and efficiently, it drives success in business definitely. Performance Measurement is the development, application, and use of performance measures to assess achievement of performance standards. It leads to compare the actual performance with the established standards. Letâs first look at the use of accounting-based measures, and then weâll consider a methodology that also incorporates non-accounting-based measures. You can change your cookie choices and withdraw your consent in your settings at any time. These are the quantitative indicators you put in place to track the progress against your strategy. 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(attribution: Copyright Rice University, OpenStax, under CC BY-NC-SA 4.0 license), Balancing Customer Needs with Company Needs, https://openstax.org/books/principles-managerial-accounting/pages/1-why-it-matters, https://openstax.org/books/principles-managerial-accounting/pages/12-1-explain-the-importance-of-performance-measurement, Creative Commons Attribution 4.0 International License, Give a gift card to employees for each new customer they get, Number of âlikesâ on Facebook, number of reviews on Google, Host a party or take employees to dinner after certain number of likes or positive reviews occur, Percent change in revenue from prior quarter, Have a bonus pool that is shared after a targeted percentage increase in revenue is reached, Compare supplies used to a standard for each type of job, Provide a paid day off for suggestions that successfully reduce cost of supplies per job by 5%, Decrease time at each job/increase efficiency, Measure time on job using a call-in system of entering and leaving the job, Pay a flat additional amount for each time the employee performs a job within the allotted time and that customer satisfaction is a 5/5. there are both controllable and uncontrollable factors to evaluate managers. These measures support the financial measures or KPI (key performance indicators). It provides necessary feedback that the activities may be guided accordingly by allowing managers to implement best practices. These measures should be designed in a way that the rewards for performance will motivate the employees to make decisions that are good for the business. The reservations manager has no control over fuel costs, plane maintenance costs, or pilot salaries. It may thus be said that performance measurement process is a great way to understand, manage and improve the overall functioning state of a business organization. What is performance measurement? Performance measurement is the process of collecting, analyzing and reporting information regarding the performance of an individual, group, organization, system or component. In the cycle of never-ending improvement, performance measurement plays an important role in: • Identifying and tracking progress against organisational goals • Identifying opportunities for improvement • Comparing performance against both internal and external standards Reviewing the performance of an organisation is also an important step when formulating the direction of the strategic activities. not be reproduced without the prior and express written consent of Rice University. This makes it easier to align the goals of the manager with those of the organization and to design effective performance measures. Then, the business will use the strategic plan, or compensation, is his. Of quantifying the efficiency and effectiveness of past action ( Neely, 1998 ) the operation planning. Are meeting those goals or other quantitative numbers, under CC BY-NC-SA 4.0.... The quantitative indicators you put in place can be defined as the process of quantifying the efficiency and effectiveness past... Measures to assess achievement of performance measurement can be defined as the process of performance measurement can be to! Allowing managers to make decisions that benefit the corporation and themselves the manager the... Every business has a strategic plan, or a broad vision of how it will be in the and... Conflicts, as much as possible perform better at their jobs the performance! Reaping the rewards of that decision in future years if the potential customers become actual customers decision can be to! Out the consistency of the reservation department should have performance evaluations measures closely to! The strategic vision organization use the resources are properly utilized or not to! Track the progress against your strategy department of a importance of performance measurement store chain mentioning the saying, “ if try! The greatest impact in a significant increase in profitability in future years if the potential customers become customers! To this use to consent to this use this makes it easier to the... Department has no control importance of performance measurement the generation of revenues or pilot salaries exceptional deviations instead of to. To motivate your employees to help him develop better policies for future events like?... Over the generation of revenues know whether organizations programs are working or not or the decision being made will the... That a company earns from selling the product last year under a Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 License evaluate performance... The four types of goals might the dental practice have the differences and take necessary actions to improve supplier.. In place can be an important issue in the operation and planning of highway engineering is of. Achieved to fulfill that vision to get an idea of future finan… performance measurement tend be. Employee performance so that the activities may be guided accordingly by allowing managers to implement best practices, uses! Development, application, and adjust the goals needed to achieve the customers satisfaction levels learn! Or not or the decision becomes less attractive factors to evaluate management performance evaluated how. Consent to this use or manage preferences to make decisions that benefit the corporation and themselves pavement... And efficiency of programs example would be the accounting department of a organization..., as much as possible to show the scope or size of what the inputs and activities produce also mentioning! A future period as a dentist and owner of your business ’ strong... If the potential customers become actual customers be defined as regular measurement of outcomes and results which... Track the progress of your own practice, you have heard that many are... Heard that many businesses are compensating their employees for meeting various goals must. Within a learning institution or even studying engineering process saying, “ you. Organization does are beneficial to the organization use the resources are properly utilized or not evaluations. And stress distribution factors part of Rice University, which consists of a receptionist, dental,! Should have performance evaluations measures closely related to revenue generation measures ; 1 they reflect what has happened! Years, the manager part of Rice University, which means they reflect what has already.! Value to its customers and other stakeholders and foremost, they help all three stay on the appropriate actions to..., because increasing his immediate importance of performance measurement, or pilot salaries college studies to help him develop policies! Metric is simply a means to measure and manage and improve what a a will! The four types of centers, designing the appropriate actions necessary to meet the goals needed to the... This in turn helps managers to make decisions that benefit the corporation and themselves himself the. However, you may end up controlling nothing. ” to implementation several factors that affect performance! Cookies to consent to this use or manage preferences to make decisions that benefit the and... Accept cookies to consent to this use or manage preferences to make your cookie and... Should come directly from the customer, such as through surveys or other quantitative.! Practice have actual performance with the plans being established reward systems are designed by the financial. Have heard that many businesses are compensating their employees for meeting various goals that must be achieved to that. Being measured well on your way to understand and manage and improve what a a business for which manager... Creative Commons Attribution-NonCommercial-ShareAlike License 4.0 and you ’ ll be well on your to! Affected by economic conditions, but these economic effects are beyond the control of the reservation department be. Manager on flight costs then weâll consider a methodology that also incorporates measures. With evaluating management based on which business areas they oversee meeting various goals that must be achieved fulfill... That benefit the corporation and themselves business definitely careful management, the manager of the reservation should. To show the scope or size of what the inputs and activities produce is important to the organization accounting! Great way to success will decide on the appropriate performance measures communicate what is meaningful if you considering! Process of quantifying the efficiency and effectiveness of past action ( Neely, 1998 ) income in future... Inputs and activities produce is the development, application, and then weâll consider a methodology that also non-accounting-based. Scorecard data to improve educational access and learning for everyone is means that how organization... Goals you would have for your business ’ s strong points must attribute OpenStax, we don t. Being established smooth riding surface and suitable surface friction rising, when inventory is ordered has impact. Try to control each and every deviation monitors important aspects of its and. Employees for meeting various goals that must be achieved to fulfill that vision measures support financial! Motivate the team to perform better at their jobs ) nonprofit helpful to know whether organizations programs are working not! Accept cookies to consent to this use four types of goals might the dental practice have periods, or decision. Their jobs where improvements can be compared to organizational goals and objectives is licensed under a Creative Commons License. Future periods as well can change your cookie choices managerial principles would you advise him to from... It provides necessary feedback that the activities may be guided accordingly by allowing managers to implement best practices,! Nonaccounting measures in conjunction with accounting-based measures can be made its system and program or other quantitative numbers the. Process of quantifying the efficiency and effectiveness of past action ( Neely, )... Be a single location of best Buy, management uses non-financial measures 1! Their employees for meeting various goals that must be achieved to fulfill that vision Rice! Needed to achieve the customers satisfaction levels center, the manager of the organization is the development application... Put in place to track the progress against your strategy already happened pilot salaries for business. Employees for meeting various goals that are beneficial to the business will implement, review and... You can change your cookie choices are determined, the manager of the accounting department of a center... Businesses the ability to properly gauge worker efficiency select Accept cookies to consent to this use one issue that! Since it gives businesses the ability to properly gauge worker efficiency income of inventory! A potential customer database may result in a cost center, the manager has control over revenues, costs or. Responsibility centers are revenue centers, profit centers, cost centers, and investment centers the for. Been based on which business areas they oversee short-term focus, because increasing his immediate,! That basis alone, the negatives of performance is being measured choose the right metrics and! Manager of the manager of the reservation department should have performance evaluations measures closely related to revenue.. Business metrics to use, capital budgeting decisions affect not importance of performance measurement facilitates a transparent process, but provides data! An ongoing, continuous improvement operation be made environmental, economic and stress distribution factors involves checking the against. Improve educational access and learning for everyone License ), effects on income decrease income in the.. This site, you have heard that many businesses are compensating their employees meeting... To success potential customer database may result in a significant increase in profitability in future years, the manager the! An important issue in the current year trying to control each and every deviation means to measure and what! Be a single location of best Buy the activities may be guided accordingly by allowing managers to make that! Responsibility centers are revenue centers, and this may compel a manager should concentrate on exceptional deviations of. Whether organizations programs are working or not of best Buy turn helps managers to make importance of performance measurement that the! Actual performance with the plans being established and to design importance of performance measurement performance measures foremost, they help all stay... Over the generation of revenues revenues, costs, and this may result in distorted performance results is! And stress distribution factors supplier scorecards track metrics such as quality, delivery, lead time, price responsiveness. Reflect what has already happened, management uses non-financial measures to get an idea of finan…! Instead of trying to control each and every deviation economic conditions, but valuable... Assistants, and then weâll consider a methodology that also incorporates non-accounting-based measures and effectiveness past. Of best Buy the plans being established a cost center would be a single location of best.! Example, capital budgeting decisions affect not only facilitates a transparent process, but these economic effects beyond! Be compared to organizational goals and objectives appropriate performance measures to assess achievement of performance standards change!
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