Contemporary performance measurement types.
CPM A CPM B CPM C CPM D
Components •
Financial and non-financial
performance measures
implicitly or explicitly linked
to strategy
•
Financial and non-financial
performance measures
explicitly linked to strategy
• With explicit
cause-and-effect relationships
among measures
•
Financial and non-financial
performance measures explicitly
or implicitly linked to strategy
• Financial and non-financial
performance measures
explicitly or implicitly linked
to strategy
Use/purpose
•
Inform decision-making
• Evaluate organizational
performance
• Inform decision-making
• Evaluate organizational
performance
• Inform decision-making
• Evaluate organizational and
managerial performance (without
links to monetary rewards)
•
Inform decision-making
• Evaluate organizational and
managerial performance
• Influence monetary rewards