Performance measures in the media and software division of Kao (Singapore) Private Limited

Abstract

This paper presents a case that requires students to identify the corporate objectives and critical success factors of the media and software division of a company and propose performance measures that should motivate employees to work towards these objectives. The case provides students with an opportunity to practise managerial accounting decision-making within the context of corporate strategy. This case illustrates the need for a variety of criteria (both financial and non-financial) for evaluating performance within a firm or business unit and provides the opportunity to discuss the potential behavioral issues arising from management of the division. © 2003 Elsevier Science Ltd. All rights reserved.