Performance measurement system design: developing and testing a process-based approach
Describes the development and testing of a structured methodology for the design of performance measurement systems. Frameworks, such as the balanced scorecard and the performance prism, have been proposed, but until recently little attention has been devoted to the question of how these frameworks...
Saved in:
Published in | International journal of operations & production management Vol. 20; no. 10; pp. 1119 - 1145 |
---|---|
Main Authors | , , , , , , |
Format | Journal Article |
Language | English |
Published |
Bradford
MCB UP Ltd
01.10.2000
Emerald Group Publishing Limited |
Subjects | |
Online Access | Get full text |
Cover
Loading…
Summary: | Describes the development and testing of a structured methodology for the design of performance measurement systems. Frameworks, such as the balanced scorecard and the performance prism, have been proposed, but until recently little attention has been devoted to the question of how these frameworks can be populated, i.e. how managers can decide specifically which measures to adopt. Following a wide ranging review of the performance measurement literature, a framework identifying the desirable characteristics of a performance measurement system design process is developed. This framework provided guidelines which were subsequently used to inform the development of a process-based approach to performance measurement system design. The process was enhanced and refined during application in three action research projects, involving major UK automotive and aerospace companies. The revised process was then formally documented and tested through six further industrial applications. Finally the process was written up in the form of a workbook and made publicly available. |
---|---|
Bibliography: | ObjectType-Article-2 SourceType-Scholarly Journals-1 ObjectType-Feature-1 content type line 23 |
ISSN: | 0144-3577 1758-6593 |
DOI: | 10.1108/01443570010343708 |