by Chiu Yun-ming, Leung Ka-chun. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1991. / Bibliography: leaves 143-145. / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / LIST OF EXHIBITS --- p.v / LIST OF APPENDIXES --- p.vi / ACKNOWLEDGEMENTS --- p.vii / CHAPTER / Chapter I. --- INTRODUCTION --- p.1 / The Performance Appraisal --- p.1 / The Importance of Appraisal System --- p.2 / The Effective Characteristic of the Appraisal System --- p.3 / The Problems for an Effective Appraisal System --- p.5 / The Significance of the Study --- p.7 / Study Object --- p.8 / Objective of the Study --- p.10 / Target of the Study --- p.11 / Scope of the Study --- p.12 / Methodology --- p.13 / Chapter II. --- THE CURRENT APPRAISAL SYSTEM --- p.17 / Bank of China (BOC) Group Background --- p.17 / The Organisation Structure of BOC Group --- p.19 / Common Methods of Appraisal --- p.29 / The Current Appraisal Method in BOC Group --- p.33 / The Appraisal Procedures --- p.38 / The Final Adjustment Process --- p.40 / Limitations of the Current Appraisal System --- p.41 / Opinion Research on Branch Manager --- p.43 / Chapter IV. --- PROPOSED APPRAISAL SYSTEM FOR BRANCH MANAGER --- p.47 / The Basic Framework of the New System --- p.47 / The Amendment of the Appraisal Factor --- p.48 / The Amendment of the Rating Method of Appraisal Factors --- p.50 / The Method of Measurement of Branch Performance --- p.53 / The Advantages of the New Appraisal System --- p.63 / Problem in Implementing the New System --- p.66 / Chapter V. --- CURRENT BRANCH PERFORMANCE MEASUREMENT METHOD --- p.68 / Availability of Management Information in the Computer Systems --- p.69 / Management Information Not Available in the Current Systems --- p.70 / Description of Current Branch Performance Evaluation Method --- p.72 / Disadvantages of Current Branch Performance Measurement Method --- p.76 / Chapter VI. --- AMENDMENTS OF THE MANAGEMENT ACCOUNTING SYSTEM --- p.81 / Transfer Pricing Analysis --- p.81 / Cost and Revenue Allocation Systems Analysis --- p.90 / Standard Costs Applications --- p.103 / Budget Planning Process --- p.108 / The Branch Profit and Loss Statement under the New Scheme --- p.116 / Chapter VII. --- INTEGRATION OF THE PROPOSED APPRAISAL SYSTEM AND THE CURRENT COMPUTER SYSTEM --- p.119 / Appraisal Factors to be Measured by Computer --- p.119 / Suggestions on the Change of Computer Systems --- p.121 / Chapter VIII. --- RECOMMENDATIONS --- p.123 / APPENDIXES --- p.127 / BIBLIOGRAPHY --- p.143