Performance measurement is an essential aspect that defines whether an enterprise is successful or no. Through an analysis of the Kohl’s Corporation 10-K, various performance measurement approaches are used. Like in conventional business practice, the performance measures are used to inform the direction that a firm should take (Kellen & Wolf, 2003). As pointed out in the text, there are many perspectives in approaching performance measures. The measures used by Kohl’s Corporation can be categorized into four groups.
Financial measures
Performance measures that take the financial perspective have the goal of looking into whether a company is profitable, and whether ...