ACCA P3 考试：PERFORMANCE INDICATORS 4
PERFORMANCE MEASURES-A PRACTICAL FRAMEWORK
Expanding on the last point, above, to establish a performance measurement system, something like the following is needed for each measure：
1.A meaningful title of the measure
2.What is its purpose and how does that purpose relate to strategic success?
3.What other performance measures might be affected by this one, how are they affected and how are conflicts to be resolved?
4.Who will be held responsible for it?
5.What is the source data, who is responsible for its supply, how is it measured and how is the measure calculated?
6.What investigations and explanations are required and who is responsible?
7.What target is set and how has that target been determined?
8.How often should the target be updated?
9.How often is the measure reported on?
10.Reporting and action?
For example, consider a passenger train company called TTTE：
1.Title of performance measurePunctuality （the percentage of trains arriving at their destination on time）.
2.Purpose of performance measureTTTE’s strategic objective is to provide comfortable, reliable and punctual services to passengers. TTTE competes with other train companies, cars, buses and airlines. Punctuality is seen as a key competitive lever and therefore must be measured.
3.Other performance measures affectedSafety – safety checks and speed limits will take priority over punctuality
Cleanliness – it might be necessary to occasionally reduce cleaning to keep to the timetable.
Energy consumption running a train faster than normal （though within speed limits） will cause higher fuel consumption but punctuality takes precedence.
4. Who is held responsible?Operations director.
5.Source data, measurement and calculation of the measure.The duty manager at each station is responsible for logging the arrivals time of each train. A five-minute margin is allowed ie a train is logged ‘on time’ if it is no later than 5 minutes after the advertised time. Beyond five minutes the actual time by which the train is late is logged. Results will be calculated in percentage bands: on time, up to 15 minutes late, >15–30 minutes late, >30 minutes – one hour late, >one hour late, and so on.
6.Investigations and explanationsWhile logging late arrivals, station duty managers should also note the cause where possible. The operations director must collate this information using statistical analysis which highlights persistent problems such as particular times of the day, routes or days of the week.
7. Target and how it is determinedThe target is dictated by the railway timetable. The timetable should be reviewed twice a year to look for ways of reducing journey times to keep TTTE competitive with improvements in competing transport.
8. Update of targetThe banding and any tolerances will be updated annually.
9. How often should the measure be reportedWeekly
10. Reporting and actionThe operations director will report performance on a monthly basis to the board together with plans for service improvement.
