Suchergebnisse

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.

The article analyses the following issues: 1. Performance measurement in literature. The performancemeasurement has an important role to play in the efficient and effective management of organizations. 2.Performance measurement in local authorities. Local governments themselves use a wide range performancemeasurement system in services area such as fire, solid water, water, roads, transportation, health, housing,recreation and social services. Measuring municipal performance means assessing how well a municipalityperforms when delivering goods and services to the public. 3. The principles underlying effective performancemeasurement. An effective performance measurement system will be built around six key principles:clarity of purpose, focus, alignment, balance, regular refinement, robust performance indicators. 4. Types ofperformance indicators. Performance measurements indicate how much or how well agency is doing. Theapproach adopted for developing the performance measurement system is based on the inputs – outputsefficiency outcomes framework. 5. Performance measurement importance for local authorities. 6. Performancemanagement versus performance measurement. 7. Measures, methodologies and approaches.

The future trends with respect to globalisation, customer orientation, process orientation, and high productivity have led to increased focus on productivity and enterprise competitiveness. In order to improve competitiveness, it is necessary to measure performance. The classical approach to this is to apply the Sink and Tuttle model describing seven performance criteria. A more modern approach has been advised by the TOPP program. TOPP measures performance along three dimensions: efficiency, effectiveness and adaptability. TOPP uses questionnaires to collect data. Another approach is applied in the EU ENAPS project where the goal is to build a European benchmarking database. ENAPS provides a set of tools to a number of agents actually doing the benchmarks. Performance measurement requires an enterprise model. The EU FOF project developed such a model. This was further developed by TOPP and then further refined in ENAPS.