2000
DOI: 10.1108/01443570010330739
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Designing, implementing and updating performance measurement systems

Abstract: This paper addresses issues met when designing, implementing, using and continuously updating performance measurement systems in manufacturing companies. The paper develops, from theory, a framework for analysing the implementation of a performance measurement system and uses this framework to interpret three longitudinal case studies. The paper concludes that specific processes are required to continuously align the performance measurement system with strategy. When these processes are combined with a well de… Show more

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Cited by 799 publications
(889 citation statements)
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“…According to Bourne et al (2000), performance management has a dual purpose. The first is the success of the chosen strategy's implementation as a result of the measures derived from the chosen strategy.…”
Section: Literature Reviewmentioning
confidence: 99%
“…According to Bourne et al (2000), performance management has a dual purpose. The first is the success of the chosen strategy's implementation as a result of the measures derived from the chosen strategy.…”
Section: Literature Reviewmentioning
confidence: 99%
“…Un SMD bien implementado debe contar con la capacidad de adquirir, almacenar, procesar, interpretar y distribuir informaciones sobre el desempeño de la organización, estimulando cambios gerenciales y promoviendo el aprendizaje organizacional (BITITCI; TURNER; BEGEMANN, 2000;BOURNE et al, 2000;GARENGO;BIAZZO;BITITCI, 2005). Esas funciones solo pueden ser alcanzadas cuando el SMD es correctamente estructurado en todas sus etapas de desarrollo: el diseño (traducción de las necesidades y objetivos de la empresa en un conjunto de indicadores apropiados), la implementación (requiere el soporte de sistemas de informaciones y el desarrollo de procedimientos para colectar, procesar y divulgar informaciones) y el uso del sistema de medición (requiere continuos procesos de revisión y ajustes) HUDSON;SMART;.…”
Section: Sistemas De Medición De Desempeñounclassified
“…Los procesos de actualización buscan el alineamiento de los resultados del sistema de medición con la estrategia organizacional, donde, a través de continuas revisiones del sistema se mejore la calidad de decisiones tomadas a partir de las mediciones de desempeño obtenidas (BITITCI; TURNER; BEGEMANN, 2000;BOURNE et al, 2000;HUDSON;SMART;. Tales actualizaciones deben eliminar los indicadores que dejaron de ser coherentes con las nuevas estrategias organizacionales.…”
Section: Sistema De Medición Actualunclassified
“…The ability of keeping the PMS continuously updated is a challenge for every firm, but particularly for small and medium sized enterprise (hereafter called SME). [3] mentioned that SMEs often do not understand the potential advantages of PMS as these systems are perceived as an obstacle to the flexibility of SMEs. Even though, some SMEs try to implement a system designed for large firms [4]) but, it would be unwise for SMEs to copy the approach of the large firms due to the different environment.…”
Section: Introductionmentioning
confidence: 99%