Performance metric portfolios: A framework and empirical analysis

• 成果类型: Article
• 署名作者: Bendoly, Elliot; Rosenzweig, Eve D.; Stratman, Jeff K.
• 署名单位: Emory University; Utah System of Higher Education; University of Utah
• 刊物名称: PRODUCTION AND OPERATIONS MANAGEMENT
• ISSN/ISSBN: 1059-1478
• 发表日期: 2007
• 页码: 257-276
• 关键词: performance measurement systems; METRICS; operations strategy; Empirical Research

摘要

The widespread adoption of supply chain management principles suggests that managers recognize the importance of evaluating operational decisions holistically. However, it is often difficult to link specific operational practices to strategic level outcomes and in turn to corporate financial results. This presents problems for both managers and academic researchers attempting to justify the often high cost of operational improvement initiatives in terms of objective accounting metrics. This study provides evidence that it is possible to demonstrate linkages between carefully chosen. portfolios of tactical, strategic, and financial metrics. Survey data from 118 manufacturers are used to evaluate hypotheses linking multilevel metrics of performance across three well-established strategic foci. We present portfolios of metrics drawn from the literature and from the Supply Chain Council's supply-chain operations reference model and related design and customer chain models. Our analysis suggests that metric portfolios in which tactical metrics are designed to match strategic-level metrics, based on alignment with a specific strategic focus, provide clearer mechanisms for understanding performance linkages.