The needs led approach is a top down procedure for developing performance measures, where the customer, business and stakeholder needs are severally or jointly identified and used as a basis for the development of performance measures. In this approach, the measures are designed to monitor the business’s progress towards achievement of these needs. Examples of this approach include the different processes for designing the balanced scorecard [50,52,63] and ‘Getting the measure of your business’ [49,64].
The needs led approach is a top down procedure for developing performance measures, where the customer, business and stakeholder needs are severally or jointly identified and used as a basis for the development of performance measures. In this approach, the measures are designed to monitor the business’s progress towards achievement of these needs. Examples of this approach include the different processes for designing the balanced scorecard [50,52,63] and ‘Getting the measure of your business’ [49,64].
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