Keywords Performance measurement, Systems design, Methodology
Abstract Describes the development and testing of a structured methodology for the design of
performance measurement systems. Frameworks, such as the balanced scorecard and the
performance prism, have been proposed, but until recently little attention has been devoted to the
question of how these frameworks can be populated, i.e. how managers can decide specifically
which measures to adopt. Following a wide ranging review of the performance measurement
literature, a framework identifying the desirable characteristics of a performance measurement
system design process is developed. This framework provided guidelines which were subsequently
used to inform the development of a process-based approach to performance measurement
system design. The process was enhanced and refined during application in three action research
projects, involving major UK automotive and aerospace companies. The revised process was then
formally documented and tested through six further industrial applications. Finally the process
was written up in the form of a workbook and made publicly available.
Keywords Performance measurement, Systems design, MethodologyAbstract Describes the development and testing of a structured methodology for the design ofperformance measurement systems. Frameworks, such as the balanced scorecard and theperformance prism, have been proposed, but until recently little attention has been devoted to thequestion of how these frameworks can be populated, i.e. how managers can decide specificallywhich measures to adopt. Following a wide ranging review of the performance measurementliterature, a framework identifying the desirable characteristics of a performance measurementsystem design process is developed. This framework provided guidelines which were subsequentlyused to inform the development of a process-based approach to performance measurementsystem design. The process was enhanced and refined during application in three action researchprojects, involving major UK automotive and aerospace companies. The revised process was thenformally documented and tested through six further industrial applications. Finally the processwas written up in the form of a workbook and made publicly available.
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Keywords Performance measurement, Systems design, Methodology
Abstract Describes the development and testing of a structured methodology for the design of
performance measurement systems. Frameworks, such as the balanced scorecard and the
performance prism, have been proposed, but until recently little attention has been devoted to the
question of how these frameworks can be populated, i.e. how managers can decide specifically
which measures to adopt. Following a wide ranging review of the performance measurement
literature, a framework identifying the desirable characteristics of a performance measurement
system design process is developed. This framework provided guidelines which were subsequently
used to inform the development of a process-based approach to performance measurement
system design. The process was enhanced and refined during application in three action research
projects, involving major UK automotive and aerospace companies. The revised process was then
formally documented and tested through six further industrial applications. Finally the process
was written up in the form of a workbook and made publicly available.
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