primarily because of the absence of an inventory buffer between production and sales, because of the difficulty of measuring
quality and because service organizations are labor intensive. Professional organizations are do not have the dominant goal of return on assets employed; professionals' behavioral characteristics do not include attention to costs output measurement are subjective and there is no clear line between marketing and production activities. performance appraisal may be achieved by peer reviews in any case it tends to be subjective. financial services organizations differ in two fundamental respects from industrial companies. First, their "raw material" is money At any given time, the value of each unit of money in inventory is the same for all organizations negating any need for control in this area; however the cost of using money obtained