At the other end of the spectrum lie criticisms against the performance measurement
systems in supply chain management, for reasons such as their weak
connection with the strategic goals of the organization, the focus on cost as a
primary criterion (Beamon 1999), an un-balanced approach between financial and
non-financial indicators, a lack of system thinking, and loss of supply chain
context (Chan 2003). It is essential for both managers and employees to take
custody of, and be actively involved in, the design of a simpler and more effective
performance measurement system.