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Library Procedures for Performance Evaluation

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Managerial Uses of Accounting Information
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Abstract

We now turn to the subject of performance evaluation. In broadest terms, performance evaluation occurs when we make provision (at the time of choice) to evaluate (that choice) at a later date. It is a process of evaluation, of appraisal and assessment. It is also not happenstance. Being able to evaluate presumes we took care to lay in the requisite information in the first place. An important managerial task is planning for subsequent evaluation. For example, it is difficult to control telephone costs without knowledge of who makes what use of the telephones. Similarly, use of customer satisfaction measures in the evaluation process presumes we have found the necessary data to make a reasoned assessment of customer satisfaction.

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© 1997 Kluwer Academic Publishers

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Demski, J.S. (1997). Library Procedures for Performance Evaluation. In: Managerial Uses of Accounting Information. Springer, Boston, MA. https://doi.org/10.1007/978-1-4613-3641-9_17

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  • DOI: https://doi.org/10.1007/978-1-4613-3641-9_17

  • Publisher Name: Springer, Boston, MA

  • Print ISBN: 978-0-7923-9847-9

  • Online ISBN: 978-1-4613-3641-9

  • eBook Packages: Springer Book Archive

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