- Factors that lead to Business Changes
- Governmental
- Technological
- Managerial
- Organizational Structure
- 'New Wave Management'
- Managerial techniques
- Key themes in the new management approach
- Changes to performance measures
- Strategic issues
- A framework for studying corporate performance measurement
- Profit measures
- Problems with ROCE and ROI
- Earnings per share and Price/Earnings ratio
- Other external measures of performance
- Informal and formal performance comparisons with competitors
- Benchmarking
- Product cost comparison
Reference
Broadbent, M. (1999) "Chapter 1: The Changing Nature of Business" and "Chapter 2: Performance Measurement: A Reflection", Measuring Business Performance, The Chartered Institute of Management Accountants.
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