代写留学生论文：财务会计
非金融措施对测量系统接地提供明显的优势在金融事实(赛义德等,2003)。首先是密切联系长期公司的方法。财务评价系统通常集中在每年或短期成果对会计准则(列弗,2001)。他们不处理增长比例的客户需求或竞争对手,或其他非金融目标,在实现盈利能力可能是至关重要的,长期的战略目标和竞争优势。例如,开发新产品或服务或增加组织能力可能是重要的战略目标,但可能会抑制短期财务结果。通过合并会计措施非金融信息相关战略性能以及执行战略计划,公司可以很容易地沟通目标和提供奖励经理应对长期的方法(赛义德等,2003)。
其次,传统手段的批评者声称,在几个市场“无形资产”影响因素如客户忠诚度和智力资本,而不是资产负债表上提到的“硬资产”(玛蒂等,2003)。尽管很难计算无形资产在金融方面,可以提供间接的非财务数据,定量指标的一个组织的无形资产。第三,非金融措施可能是优越的即将到来的财务业绩指标。虽然,最终目标是提高财务业绩,目前金融措施可能不成功捕获决策形成的长期优势现在(列弗,2001)。
代写留学生论文：财务会计
Non-financial measures provide clear benefits over the measurement systems grounded upon financial facts (Said et. al., 2003). First among these is a closer association with long-term corporate approaches. Financial evaluation systems usually concentrate on yearly or short-term outcomes against accounting standards (Lev, 2001). They don’t deal with growth proportionate to customer needs or rivals, or rest of the non-financial goals, which might be vital in attaining profitability, longer-term strategic goals and competitive strength. For instance, new product or service development or increasing organizational abilities might be significant strategic objectives, but might hold back short-term accounting outcome. Through incorporating accounting measures with non-financial information related to strategic performance as well as execution of strategic plans, corporations could easily communicate goals and offer rewards for managers for addressing long-term approach (Said et. al., 2003).
Secondly, the critics of traditional means assert that factors affecting within several markets are “intangible assets” like customer loyalty and intellectual capital, instead of the “hard assets” mentioned on the balance sheets (Maines et. al., 2003). Even though, it’s hard to compute intangible assets in financial aspects, non-financial data could offer indirect, quantitative indicators of an organization’s intangible assets. Thirdly, non-financial measures could prove to be superior indicators of upcoming financial performance. Although, the final objective is increasing financial performance, present financial measures might be unsuccessful at capturing long-term advantages from decisions formed right now (Lev, 2001).