short-term decision making 中文意思是什麼
short-term decision making
解釋
短期決策-
Moreover, recent literature in management accounting strongly argues the performance measures must be linked to the strategies and actions of a firm. the survey finds there is no difference between the two strategic types ( prospector, defender ) of firms with respect their ratings of the relative importance of financial versus nonfinancial measures for the purposes of decision making. more than half firms rated financial and nonfinancial measures as equally important for short and / or long - term decision making
然而,從我們對中國電子行業的38家企業的問卷調查結果來看,企業規模(包括員工人數、銷售收入和層級個數)大小與非財務指標的使用沒有顯著的相關關系;對于企業的長、短期決策而言,財務或非財務指標的相對重要性有略微的差異,不同的戰略類型與財務和非財務業績評價指標的相對重要性之間沒有相關關系,半數以上的問卷認為在長期目標和短期目標的實現上,財務和非財務業績評價指標同等重要;戰略類型與非財務業績評價指標的使用沒有明顯的相關關系。
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