Performance measurement system design: Should process based approaches be adopted?

摘要: Abstract Performance measurement system design is a topic of increasing concern to both academics and practitioners but complicated by its multi-dimensional nature. When designing systems managers need resolve issues such as: conflicts between performance measures; the appropriate balance internal external linking measures strategy; etc. One way overcoming inherent complexity might be employ structured methodologies. This paper reports preliminary results study into use processes for in UK. Over 850 companies from variety industries were surveyed data on formality their collected. The show that although few firms methodologies design, those do often find it significantly easier to: (a) decide what they should measuring; (b) how are going measure it; (c) collect (d) eliminate system.