ACCA SBL Syllabus H. Innovation, Performance Excellence & Change Management - Generic processes - Notes 3 / 9
Generic processes
Control processes determine how organisations function
Some deal with inputs, some with outputs
Some involve direct management action others more indirect
| Input | Output | |
|---|---|---|
| Direct manager involvement | Supervision Planning processes e.g. budgets and standards | Performance targets - profits, KPIs |
| Indirect manager invovement | Culture of an organisation Employee motivation Resources | Internal markets |
In the public sector, control of inputs has been traditional, but there has been a move towards targets for outputs in order to improve services.
A problem with performance targets is that it can be difficult to identify appropriate KPIs. High-level financial KPIs, such as ROI, are well-established and present no difficulty