Selecting performance measurement systems: matching a supply chain's requirements

被引:9
作者
Brun, Alessandro [1 ]
Salama, Kamal Fahmy [1 ]
Gerosa, Marco [1 ]
机构
[1] Politecn Milan, Dept Management Econ & Ind Engn, I-20133 Milan, Italy
关键词
performance measurement systems; PMSs; supply chain; evaluation; bargaining power balance; BPB; supply chain coupling; SCC; implementation; strategic impact; objectivity; completeness; BALANCED SCORECARD;
D O I
10.1504/EJIE.2009.025051
中图分类号
T [工业技术];
学科分类号
08 ;
摘要
The purpose of the paper is to provide a framework for the selection of the right Performance Measurement System (PMS) for different Supply Chain (SC) typologies. The literature on PMSs belonging to the class of 'nonfinancial and SC-oriented frameworks' is critically reviewed. Frameworks are classified according to four drivers. The developed model identifies the features of a PMS to match with SC requirements. The model is tested on ten case studies, confirming a lack of SC orientation in PMSs and suggesting guidelines to effectively reposition the features of PMSs according to SCs' features. The paper represents a useful tool for companies to re-align PMSs to their strategic requirements, which nowadays go beyond the single company's boundaries. It also fulfils the lack in the literature of driving the selection of SC-oriented PMSs, which tend to be difficult to implement or generic. [Submitted 16 July 2007; Revised 01 July 2008; Revised 24 November 2008; Accepted 27 November 2008]
引用
收藏
页码:336 / 362
页数:27
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