TY  - JOUR
AB  - 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.
VL  - 20
IS  - 10
SN  - 0144-3577
DO  - 10.1108/01443570010343708
UR  - https://doi.org/10.1108/01443570010343708
AU  - Neely Andy
AU  - Mills John
AU  - Platts Ken
AU  - Richards Huw
AU  - Gregory Mike
AU  - Bourne Mike
AU  - Kennerley Mike
PY  - 2000
Y1  - 2000/01/01
TI  - Performance measurement system design: developing and testing a process‐based approach
T2  - International Journal of Operations & Production Management
PB  - MCB UP Ltd
SP  - 1119
EP  - 1145
Y2  - 2024/09/20
ER  -