Performance Measurement Revisited

Abstract

Performance measurement systems, traditionally found within the management accounting function and utilized for information and control purposes, have more recently been used within the manufacturing function as the basis for on‐going improvement programmes, particularly those run at shopfloor level. Investigates the reasons behind this shift in emphasis. In an attempt to understand the behavioural consequences of performance measurement systems and identify their role in achieving and sustaining competitive advantage within manufacturing enterprises, analyses a “one‐best way” approach to shopfloor measurement systems. Discards this in favour of an alternative approach outlined.

Citation

Blenkinsop, S.A. and Burns, N. (1992), "Performance Measurement Revisited", International Journal of Operations & Production Management, Vol. 12 No. 10, pp. 16-25. https://doi.org/10.1108/01443579210017213