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UNE MÉTHODE DE L'ANALYSE DES ÉCARTS POUR L'ÉVALUATION DE LA PERFORMANCE
Author(s) -
Oral Muhittin,
Chau LeVan,
Publication year - 1988
Publication title -
canadian journal of administrative sciences / revue canadienne des sciences de l'administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.347
H-Index - 48
eISSN - 1936-4490
pISSN - 0825-0383
DOI - 10.1111/j.1936-4490.1988.tb00466.x
Subject(s) - computer science , valuation (finance) , operations research , linear programming , engineering , business , algorithm , finance
This paper proposes a variance analysis approach that has some advantages with regard to traditional methods. First, the approach links the evaluation and control model with the strategic planning model. It presents, on the one hand, a methodology using linear programming as a model and on the other hand, the post‐optimisation analysis as an evaluation tool. Moreover, this approach takes into account the ex‐post conditions and identifies the areas departmental and functional responsibility through a model of flexible global budget. So, the resulting evaluation of performance is more detailed, more operational and more complete than that obtained by the traditional methods. Finally, the proposed approach is general enough to be applied to the analysis of performance of both manufacturing and service firms.