ACCA P5考试：Implications For Performance Management (二)
3 Previously Unavailable Data
Modern management information systems provide instant access to previously unavailable data that can be used for benchmarking and control purposes.
Management can perform more detailed analysis of the data they have. This leads to:
identifying better business opportunities (e.g. through data mining).
3.2 Data for Control Purposes
< Better cost information can be used to identify potential for cost savings. For example, the introduction of activity-based costing, assisted by computerised IT systems can lead to a better understanding of cost behaviour.
Computerised inventory records mean that inventory values hold up-to-the-minute information about inventory balances.
Greater analysis of data can take place relatively easier to provide management with more depth of information. For example, profitability analysis by product or by customer can be performed, provided that sufficient data was entered into the system in the first place.
Computer applications can be used in the planning process— more sophisticated "what if" models, sensitivity analysis and simulation models can be developed using spread sheet applications.
Benchmarking was discussed in Session 1. IT can make the benchmarking process more accessible due to the following factors:
Much information is available on the Internet about competitors and other organisations—this could be used as a basis for a benchmarking exercise.
Databases have been developed which contain benchmarking data compiled from surveys carried out by many organisations. One such database is the Open
Standards Benchmarking Collaborative (OSBC) project performed by APQC. This organisation encourages organisations to provide information through surveys, and from this, to establish industry best practice in a number of areas. More information about this can be found on the web site of APQC.