A framework for auditing and enhancing performance measurement systems.
Criado por Fernando Fonseca (
Universidade de São Paulo ) em 08 de Fevereiro de 2010 - 11:55.
Descrição:
To be world class and be classified as a world class manufacturer, manufacturingorganisations need to have a number of critical ingredients: one such ingredient is that of anappropriate performance measurement system. Measurement systems incorporating financialand non-financial measures have been a topic of considerable interest to both businesspractitioners and academics for most of the 1990s. A voluminous amount of attention hasfocussed on manufacturing industry, especially regarding the selection and implementation ofnon-financial performance measures. Throughout the 1990s, various novel frameworks havebeen devised to aid manufacturing organisations to select and implement measures. This paperwill outline one such framework that was developed taking into account industry designrequirements. Results of the framework having been implemented will be illustrated through ashort case study, with the framework's potential and shortcomings being discussed.
Palavras-chave:
Benchmarking, Performance measurement, United Kingdom, World-class manufacturing
Nó:
11660
Referência completa:
MEDORI, D.; STEEPLE, D. A framework for auditing and enhancing performance measurement systems. International Journal of Operations and Production Management, v. 20, n. 5, p. 520–533, 2000.