本文主要讲述的是相关战略评价措施，必须评估业务单位绩效指标，包括股东价值SVA和经济增加值EVA (Applegate et al.， 2009)。由于在马诺鲁奇战略中应用了更具体的方法，企业的EVA将明显增加平衡计分卡方法可用于评价。平衡计分卡对马诺鲁奇来说尤为重要。它将确保公司不仅专注于其财务要素和客户满意度，而且专注于学习和成长。这将使Manolucci的战略更加可持续(Stalk et al, 1991)。目前，公司不太注重学习和成长。知识转移为公司内部所有人所掌握。然而，为了使战略成功，所有的员工都需要被授权。本篇代写被发现文章由澳洲论文人EducationRen教育网整理，供大家参考阅读。
Business unit performance measures have to be evaluated which include measures for shareholder value SVA and economic value added EVA (Applegate et al., 2009). The EVA for the business will clearly increase because of the application of more specific methods in Manolucci strategy
The balanced scorecard approach could be used for evaluation. The balanced score card is particularly important for Manolucci. It will ensure that the company is not only focused on its financial elements and customer satisfaction but is also focused on learning and growth. This will make the strategy of Manolucci more sustainable (Stalk et al, 1991). At present, the company is not much focused on learning and growth. Knowledge transition for the company has been within the owners. However, all employees need to be empowered in order for the strategy to be successful.
Financial and Non-financial measures must both be given importance in the company and non-financial elements must be critically identified and analyzed for.
Critical success factors CSFs are yet another way to work with targets. Critical success factors should be described for Manolucci that will help them in identifying how to improve overtime. This will prevent their being stuck with a stagnant strategy.
Manolucci at present is a small manufacturing setup with around 50 employees. However, as the comments of the Manolucci brothers indicate this situation will change because Manolucci is planning to expand. More employees would be added in as the company expands. In such a scenario, Manolucci will have to ensure there are adequate and effective communication strategies in place.
Management accounting is increasingly playing a very significant role in the success of the company, so Manolucci will need to evaluate strategy by including the auditing from the Management Accountant and also in performance evaluation.