2014年ACCA考试（p3商务分析）考前总结13

　　以下是高顿网校小编为学员整理的：p3商务分析，供学员参考。
 

　　As explained above, there is always a danger that a benchmark might not be appropriate. Even if set correctly initially, there is a risk that it is not updated so that organisations become complacent and aim at the wrong things.
 

　　Benchmarking does not itself explain why an organisation might not be performing properly. The whole exercise is rather pointless if efforts are not made to understand the causes of an organisation’s shortcomings. Instead of using benchmarking as a push towards improvement, and finding out how good companies achieve high performance, managers can sometimes become defensive and begin to defend their performance by attacking the credibility of the target.
 

　　Whatever is measured is changed. Employees know that whenever performance targets or objectives are set, then almost certainly appraisal will follow. Therefore, full attention is paid to whatever is measured, often to the detriment of overall desirable performance. For example, in the UK National Health Service, governments are very sensitive to accusations that patient waiting lists are too long. Benchmarks for hospitals are then issued. Even where these have been properly established, they can distort the healthcare provided by hospitals. For example, a way to quickly and cheaply reduce waiting lists in orthopaedic departments could be to carry out lots of relatively quick simple operations and to relegate seriously ill patients who need more time-consuming surgery.
 

　　高顿网校小编寄语：天道酬勤，相信自己！Fighting！

 　　　　　　

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