TY - JOUR AB - This paper addresses issues met when designing, implementing, using and continuously updating performance measurement systems in manufacturing companies. The paper develops, from theory, a framework for analysing the implementation of a performance measurement system and uses this framework to interpret three longitudinal case studies. The paper concludes that specific processes are required to continuously align the performance measurement system with strategy. When these processes are combined with a well defined model of strategic success, the measurement system can enhance the strategic management process by challenging the assumptions and the strategy itself. VL - 20 IS - 7 SN - 0144-3577 DO - 10.1108/01443570010330739 UR - https://doi.org/10.1108/01443570010330739 AU - Bourne Mike AU - Mills John AU - Wilcox Mark AU - Neely Andy AU - Platts Ken PY - 2000 Y1 - 2000/01/01 TI - Designing, implementing and updating performance measurement systems T2 - International Journal of Operations & Production Management PB - MCB UP Ltd SP - 754 EP - 771 Y2 - 2024/09/22 ER -