Recent studies have shown that supply chains lack accurate
indicators of performance for comparison, benchmarking and
decision-making. Beamon (1999a, b) concluded that current
supply chain PMSs are inadequate because they rely on the
use of costs as a primary indicator. Gunasekaran et al. (2001)
concluded that there is no balanced approach with regards to
financial as well as non-financial indicators and the number of
performance indicators to be used. Lee and Billington (1992)
found that supply chains do not have ample performance
indicators and firms aim at accomplishing their own
performance standards. Authors in different disciplines
generally have different views on what a supply chain PMS
should look like. A main debate in the literature is about the
indicators to be included in the PMS