$15,000 per game, while the Cleveland Cavaliers saved $40,000 by
switching from paper holiday cards to electronic ones. Many other
teams—including the Dallas Mavericks, Indiana Pacers, and Miami
Heat—reduced labor costs by laying off front-office staff.
Other changes, however, affected play on the court. While NBA
teams were allowed to have 15 players on their respective rosters,
10 teams chose to save money by employing fewer players. For
example, the Memphis Grizzlies eliminated its entire scouting
department, which provided important information on upcoming
opponents and potential future players, while the New Jersey Nets
traded away most of its high-priced superstars and chose to play with
lower-salaried younger players. Each team cutting costs experienced
different results. The Grizzlies were a playoff contender, but the Nets
were on pace for one of the worst seasons in NBA history.
Just as companies like General Electric and Bank of America have
to manage costs and analyze variances for long-term sustainability,
so, too, do sports teams. “The NBA is a business just like any other
business,” Sacramento Kings co-owner Joe Maloof said. “We have to
watch our costs and expenses, especially during this trying economic
period. It’s better to be safe and watch your expenses and make sure
you keep your franchise financially strong.”
In Chapter 6, you saw how budgets help managers with their
planning function. We now explain how budgets, specifically flexible
budgets, are used to compute variances, which assist managers in
their control function. Flexible budgets and variances enable managers
to make meaningful comparisons of actual results with planned
performance, and to obtain insights into why actual results differ from
planned performance. They form the critical final function in the fivestep
decision-making process, by making it possible for managers to
evaluate performance and learn after decisions are implemented. In
this chapter and the next, we explain how.
$15,000 per game, while the Cleveland Cavaliers saved $40,000 byswitching from paper holiday cards to electronic ones. Many otherteams—including the Dallas Mavericks, Indiana Pacers, and MiamiHeat—reduced labor costs by laying off front-office staff.Other changes, however, affected play on the court. While NBAteams were allowed to have 15 players on their respective rosters,10 teams chose to save money by employing fewer players. Forexample, the Memphis Grizzlies eliminated its entire scoutingdepartment, which provided important information on upcomingopponents and potential future players, while the New Jersey Netstraded away most of its high-priced superstars and chose to play withlower-salaried younger players. Each team cutting costs experienceddifferent results. The Grizzlies were a playoff contender, but the Netswere on pace for one of the worst seasons in NBA history.Just as companies like General Electric and Bank of America haveto manage costs and analyze variances for long-term sustainability,so, too, do sports teams. “The NBA is a business just like any otherbusiness,” Sacramento Kings co-owner Joe Maloof said. “We have towatch our costs and expenses, especially during this trying economicperiod. It’s better to be safe and watch your expenses and make sureyou keep your franchise financially strong.”In Chapter 6, you saw how budgets help managers with theirฟังก์ชันการวางแผน เราตอนนี้อธิบายวิธีงบประมาณ ยืดหยุ่นโดยเฉพาะงบประมาณ ใช้ในการคำนวณผลต่าง ซึ่งช่วยให้ผู้จัดการในฟังก์ชันการควบคุม งบประมาณแบบยืดหยุ่นและผลต่างที่เปิดใช้งานการจัดการการเปรียบเทียบความหมายของผลลัพธ์ที่เกิดขึ้นจริงกับแผนประสิทธิภาพ และ เพื่อขอรับข้อมูลเชิงลึกในทำไมผลลัพธ์จริงจึงแตกต่างจากแผนประสิทธิภาพ จะเป็นฟังก์ชันสำคัญที่สุดใน fivestepกระบวนการตัดสินใจ โดยที่การประเมินประสิทธิภาพการทำงาน และเรียนรู้หลังจากที่ตัดสินใจจะนำมาใช้ ในบทนี้และถัดไป เราอธิบายวิธี
การแปล กรุณารอสักครู่..