Performance measurement system design: developing and testing a process‐based approach

Neely, Andy; Mills, John; Platts, KW; Richards, Huw; Gregory, Mike; Bourne, Mike; Kennerley, Mike

doi:10.1108/01443570010343708

Cited by 628 publications

(531 citation statements)

References 10 publications

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“…"There is clear evidence that manufacturing firms are servitizing-either adding services to or integrating services in their core products" [8]. This concept clearly shown in figure 3, where servitiziation level goes from "tangible product" as lowest level to "product as a service" as highest level.…”

Section: Kpis and Slas For Servitizationmentioning

confidence: 82%

Manufacturing Service Innovation Ecosystem

Taisch

Alamdari

Zanetti

2013

IFIP Advances in Information and Communication Technology

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Abstract. Due to the increasing global commercial competition, the current economic crisis and globalization, enterprises would like to shift from a pure product sales structure towards after-sales services and related activities. It is noteworthy that "profit generated by after-sale service is often higher than the one obtained with sales; the service market can be four or five times larger than the market for products" [1].The purpose of this paper is to lay down the foundations for a governance framework, by using the models and methods which can support various levels of performance indicators in service, servitization, governance and innovation. The basic idea behind of a governance framework is to create a trust relationship between seller and buyer for covering the customer requirements.

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Section: Kpis and Slas For Servitizationmentioning

confidence: 82%

Manufacturing Service Innovation Ecosystem

Taisch

Alamdari

Zanetti

2013

IFIP Advances in Information and Communication Technology

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“…Neely et al (2000) and Kueng (2000) provide noteworthy reviews of business approaches. The most popular framework in business is the Balanced Scorecard (BSC), which has also been applied in healthcare.…”

Section: Fr Ameworkmentioning

confidence: 99%

Performance Measurement in Healthcare: Part II - State of the Science Findings by Stage of the Performance Measurement Process

Adair¹,

Simpson²,

Casebeer³

et al. 2006

hcpol

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Objective: This paper summarizes findings of a comprehensive, systematic review of the peer-reviewed and grey literature on performance measurement according to each stage of the performance measurement process -conceptualization, selection and development, data collection, and reporting and use. It also outlines implications for practice. Methods: Six hundred sixty-four articles about organizational performance measurement from the health and business literature were reviewed after systematic searches of the literature, multi-rater relevancy ratings, citation checks and expert author nominations. Key themes were extracted and summarized from the most highly rated papers for each performance measurement stage. Results: Despite a virtually universal consensus on the potential benefits of performance measurement, little evidence currently exists to guide practice in healthcare. Issues in conceptualizing systems include strategic alignment and scope. There are debates on the criteria for selecting measures and on the types and quality of measures. Implementation of data collection and analysis systems is complex and costly, and challenges persist in reporting results, preventing unintended effects and putting findings for improvement into action. Conclusion: There is a need for further development and refinement of performance measures and measurement systems, with a particular focus on strategies to ensure that performance measurement leads to healthcare improvement. Résumé Objectif : Ce document résume les résultats d'un examen détaillé et systématique de la littérature grise et des publications évaluées par les pairs sur la mesure du rendement pour chaque étape du processus -conceptualisation, sélection et développe-ment, collecte de données, présentation des résultats et utilisation. Il présente aussi des répercussions sur la pratique. Méthodes : Après avoir effectué des recherches systématiques dans la littérature, demandé à des évaluateurs multiples de déterminer la pertinence des documents repérés, vérifié les citations et désigné les auteurs experts, 664 articles sur la mesure du rendement organisationnel provenant de publications des domaines de la santé et des affaires ont été examinés. On a dégagé puis résumé des thèmes clés à partir des documents ayant reçu la plus haute cote pour chaque étape de la mesure du rendement. Résultats : Malgré un consensus quasi universel sur les avantages potentiels de la mesure du rendement, il existe actuellement peu de preuves pour guider la pratique dans les soins de santé. Les problèmes de conceptualisation des systèmes comprennent, entre autres, l' alignement stratégique et la portée. On ne s' entend pas sur les critères à utiliser pour sélectionner les mesures et sur les types et la qualité de ces dernières. La mise en place des systèmes de collecte et d' analyse de données est complexe et coû-teuse, et il y a encore des défis à relever dans la présentation des résultats, la prévention des effets non prévus et la transformation des résultats en des mesures co...

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“…The strategic balanced scorecard is not just a strategic measurement system but also a strategic control system. Neely et al, (2000) Neely et al, (2002 The Performance Prism…”

Section: Output-outcome Frameworkmentioning

confidence: 99%

New performance measurement and management control systems

Watts

McNair-Connolly

2012

Journal of Applied Accounting Research

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Purpose -Focusing on how performance management systems support control, this article seeks to provide two "next-generation" performance scorecards -the Performance Wheel, suitable for most organizations and the Small Business Performance Pyramid, which acknowledges the unique requirements of small business. This development considers the historical development, increasing variety and often the poorly integrated status of performance measurement systems -one of business management's most important tools.Design/methodology/approach -The paper considers the issues of various performance measurement models -the Performance Pyramid, the Results and Determinants mode, the Balanced Scorecard -through the integration of perspectives, metrics and terminology. Further, it integrates the emphases of different approaches into a menu from which each enterprise can select the wisest option.Findings -The Performance Wheel and the Small Business Performance Pyramid suggest these seemingly different models of control can be reduced to one overarching model. It incorporates and addresses the identified weaknesses of previous models and provides a comprehensive model of performance management that can be adapted to meet the needs of any form of enterprise -small to large, service to not-for-profit to manufacturing.Research limitations/implications -The implication for business is the development of two equally important models that allow the optimal application of practice to align with organizational-specific decision making.Originality/value -These new models overcome the "top-down" or "bottom-up" shortcomings of popular systems, incorporate the insights of enterprise control and integrate the importance of mission, strategy, critical success factors and key performance indicators as they apply to organizations. Design/methodology/approach -The paper considered the issues of various performance measurement models-the Performance Pyramid, the Results and Determinants mode, the Balanced Scorecard-through the integration of perspectives, metrics and terminology. Further, it integrates the emphases of different approaches into a menu from which each enterprise can select the wisest option.Findings -The Performance Wheel and the Small Business Performance Pyramid suggest these seemingly different models of control can be reduced to one overarching model. It incorporates and addresses the identified weaknesses of previous models and provides a comprehensive model of performance management that can be adapted to meet the needs of any form of enterprise-small to large, service to not-for-profit to manufacturing.Research limitations/implications -The implication for business is the development of two equally important models that allow the optimal application of practice to align with organizational-specific decision making.3 Originality/value -These new models overcome the "top-down" or "bottom-up"shortcomings of popular systems, incorporate the insights of enterprise control and integrate the importance of mission, strategy, ...

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Performance measurement system design: developing and testing a process‐based approach

Cited by 628 publications

References 10 publications

Manufacturing Service Innovation Ecosystem

Manufacturing Service Innovation Ecosystem

Performance Measurement in Healthcare: Part II - State of the Science Findings by Stage of the Performance Measurement Process

New performance measurement and management control systems

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