Non-financial performance measurement in manufacturing companies

Abdel‐Maksoud, Ahmed; Dugdale, David; Luther, Robert

doi:10.1016/j.bar.2005.03.003

Cited by 151 publications

(98 citation statements)

References 13 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…We considered relevant aspects and approaches for this study. The measures of organizational performances are divided into two categories: financial and nonfinancial performance measures [35,36,39,40]. The performance standards were shown to have high reliability (Cronbach's alpha values ranged from 0.77 to 0.89) and content and construct validity as evidenced by convergent validity (factor loadings of respective measured items >0.50) and discriminant validity (AVE > r 2 ).…”

Section: Organizational Performancesmentioning

confidence: 99%

“…The first section covered the company's profile and the second section consisted of 16 items on SP practices and the third section consisted of 13 items on benefits (financial and nonfinancial) measured on a 1-5 Likert scale (5 represented strongly agree, most important, or strong improvement, whereas 1 represented strongly disagree, least important, or strong deterioration and 3 represented neutral, modest or fair) to assess the impact of implementation of SP practices on organizational performances. The nonfinancial performances (benefits) of the organization were generally covered by three major areas namely, local and international business performance, quality and operational performance, and social and environmental performance [35,36].…”

Section: Questionnaire Sample Design and Data Collection Proceduresmentioning

confidence: 99%

See 1 more Smart Citation

Do Sustainable Procurement Practices Improve Organizational Performance?

et al. 2017

View full text Add to dashboard Cite

This exploratory study investigates the impacts of sustainable procurement (SP) practices on organizational performance by using the established scales of SP practices and organizational performances, taking Saudi Arabia as a case country. Data used in the study was collected through a questionnaire survey from procurement directors and managers. Regression and multivariate-based path analysis was performed to assess the impacts of SP practices. From the preliminary results, a significant association between combined SP practices and organizations' financial performance was found. A mediational analysis was conducted to discover the direct and indirect effects of SP practices on financial performance. There was no evidence of a significant direct impact of the summary measures of SP practices on financial performance, while the indirect impact of SP practices via organizational nonfinancial performance on financial performance was found to be statistically significant. This study contributes to SP practice literature by developing a conceptual model for the outcomes of SP practices and establishing statistically significant relationships between SP practices, organizational financial performance, and mediating factors.

show abstract

Section: Organizational Performancesmentioning

confidence: 99%

Section: Questionnaire Sample Design and Data Collection Proceduresmentioning

confidence: 99%

Do Sustainable Procurement Practices Improve Organizational Performance?

et al. 2017

View full text Add to dashboard Cite

show abstract

“…A redução ou eliminação destes tipos de desperdícios resulta em melhorias significantes em todo o sistema produtivo e na surpreendente diminuição de custos (RAPOSO, 2011). Segundo Abdel-Maksoud et al, (2005) O conceito de desperdício no chão-de-fábrica (muda em japonês) é definido como qualquer atividade que não acrescenta valor aos produtos, e por isso é muito improvável que o cliente esteja disposto a pagar por isso (OHNO, 1988;SHINGO;DILLON, 1989e WOMACK et al, 2004 (TAPPING et al, 2002). Rother e Shook (2003) apontam as principais vantagens que a metodologia oferece: ajuda a visualizar mais do que os processos individuais; possibilita visualizar o fluxo; auxilia a identificar os desperdícios e suas fontes dentro do fluxo; fornece uma linguagem comum para tratar os processos de manufatura, sendo entendido por todos (utiliza ícones padronizados de fácil compreensão); possibilita as decisões sobre o fluxos visíveis e passíveis de discussão; junta conceitos e técnicas lean, propiciando a sua implementação de forma estruturada e integrada e não de forma isolada; forma uma base para o plano de implantação da mentalidade lean, sendo comparado a uma planta no processo VAN LANDEGHEM, 2007;SERRANO et al, 2008;XINYU;JIAN, 2009;KEMPER et al, 2010;SINGH et al, 2011;TEICHGRAEBER;BUCOURT,2012).…”

Section: Introductionunclassified

Representação visual de custos no processo produtivo: estudo de caso em uma indústria calçadista de Portugal

Guimarães

Santana

Medeiros

et al. 2015

Revista PO: R. Eletr. de Eng. de Produção e Correlatas

View full text Add to dashboard Cite

Resumo: Ao longo das últimas décadas, os sistemas convencionais de produção passaram por mudanças diante da intensificação da competitividade entre empresas. As ocorrências dessas mudanças impulsionaram o desenvolvimento de ferramentas de auxílio à tomada de decisão para sistemas produtivos, no entanto, a maioria destes instrumentos não permite a visualização dos custos envolvidos ao longo das operações industriais. O presente estudo realiza a integração do Waste Identification Diagrams (WID), atual ferramenta para visualização e análise de processos produtivos, em conjunto com Time-Driven Activity-Based Costing (TDABC), ferramenta de gestão estratégica de custos, e procura criar um modelo que visualmente demonstre os desperdícios e relacione-os aos custos operacionais. Para chegar ao desenvolvimento deste modelo, a pesquisa adotou uma abordagem exploratório-descritiva, baseado em um estudo de caso realizado em uma indústria calçadista. As análises mostraram que a integração das ferramentas proporcionou a apresentação dos custos a partir das equações de tempo provenientes do TDABC associado à visualização do processo produtivo pelo WID. O estudo conclui que o WID pode ser integrado com a ferramenta TDABC, dando origem a um modelo gerencial para a tomada de decisões baseado nos custos operacionais do processo produtivo. Palavras-chave: TDABC. WID. Gestão de Custos. Gestão de Produção.Abstract: Over the last decades, conventional production systems have gone through changes in the face of intensified competition among companies. The occurrence of these changes has boosted the development of decision-making assistance tools for the production systems. However, most of these instruments do not allow the visualization of the costs involved throughout industrial operations. This study comprises the integration of the "Waste Identification Diagrams" (WID), current tool for visualization and analysis of production processes, along with "Time-Driven Activity-Based Costing" (TDABC), strategic management cost tool, seeking to create a model that visually demonstrates waste and relate its occurrence to operating costs. For that, the research adopted a descriptive-exploratory approach, based on a case study carried out in a footwear industry. The analysis showed that the integration of tools allowed for the representation of costs based on the time equations from the TDABC, associated with the visualization of the production process by the WID. The study concludes that the WID can be integrated to the TDABC tool, creating a management model for making decisions based on the operating costs of the production process.

show abstract

“…In a large scale survey of UK manufacturers, Abdel-Maksoud, Dugdale and Luther (2005) found evidence of widespread measurement and reporting of non-financial measures of performance, particularly measures relating to customer relationships and employee productivity. In addition, Perrin (2000) found that IC leaders (those who expect IC"s contribution to grow) are more active in measuring the performance of their IC and are, therefore, supplying themselves with appropriate management information.…”

Section: The Need For Internal Ic Informationmentioning

confidence: 99%