Performance measurement system design: A literature review and research agenda.
Criado por Fernando Fonseca (
Universidade de São Paulo
) em 08 de Fevereiro de 2010 - 12:02.
Descrição:
Purpose – This paper, originally published in 1995, aims to focus on the importance of performancemeasurement.
Design/methodology/approach – Focuses on the process of performance measurement systemdesign, rather than the detail of specific measures. Following a comprehensive review of the literature,proposes a research agenda.
Findings – The importance of performance measurement has long been recognized by academicsand practitioners from a variety of functional disciplines.
Originality/value – Brings together this diverse body of knowledge into a coherent whole.
Palavras-chave:
Activity based costs, Competitive strategy, Manufacturing industries, Operations and production management
Nó:
11665
Referência completa:
NEELY, A., GREGORY, M., PLATTS, K. Performance measurement system design: A literature review and research agenda. International Journal of Operations and Production Management, v. 25, p. 1228-1263, 2005.