TY - BOOK AU - Stringer,Carolyn AU - Shantapriyan,Paul TI - Setting performance targets T2 - Managerial accounting collection, SN - 9781606491386 (electronic bk.) AV - HF5549.5.G6 S777 2012 U1 - 658.3 23 PY - 2012/// CY - [New York, N.Y.] (222 East 46th Street, New York, NY 10017) PB - Business Expert Press KW - Goal setting in personnel management KW - Strategic planning KW - Target setting KW - goal-setting theory KW - motivation KW - performance measurement KW - performance management KW - strategy KW - value creation KW - external and internal benchmarking KW - relative performance targets KW - forecasts KW - target difficulty KW - stretch targets KW - highly achievable targets KW - line of sight KW - objective performance evaluations KW - subjective performance evaluations KW - incentive compensation KW - capped performance targets KW - operational budgets KW - fixed budgets KW - flexible budgets KW - rolling forecasts KW - controllability principle KW - weightings KW - short- and long-term targets KW - activity-based budgeting KW - Beyond Budgeting Roundtable Group KW - Electronic books N1 - Includes bibliographical references (p. 125-139) and index; 1. Setting performance targets -- 2. Budget targets -- 3. Target setting in changing conditions -- 4. Performance targets -- 5. Target difficulty -- 6. Multiple performance targets --7. Innovations in target setting -- 8. Conclusion: target setting, the lost art -- Appendix. Understanding probabilities -- Notes -- References -- Index; Access restricted to authorized users and institutions; Also available in print; Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries N2 - Targets are an important part of our work life, whether we are setting them or meeting them. Target setting forms part of the budgeting process and the performance management of business units and individuals. Unfortunately the behavioral impacts of target setting on performance are not well understood, and this can lead to serious consequences such as game playing. Target setting is an under-researched area UR - https://ebookcentral.proquest.com/lib/bcsl-ebooks/detail.action?docID=876646 ER -