Performance Measurement Revisited
In: International journal of operations & production management, Band 12, Heft 10, S. 16-25
ISSN: 1758-6593
Performance measurement systems, traditionally found within the
management accounting function and utilized for information and control
purposes, have more recently been used within the manufacturing function
as the basis for on‐going improvement programmes, particularly those run
at shopfloor level. Investigates the reasons behind this shift in
emphasis. In an attempt to understand the behavioural consequences of
performance measurement systems and identify their role in achieving and
sustaining competitive advantage within manufacturing enterprises,
analyses a "one‐best way" approach to shopfloor measurement
systems. Discards this in favour of an alternative approach outlined.