TY  - JOUR
AB  - Purpose–Performance measurement is a subject that has been high on the agenda for over two decades. This article proposes making a contribution to this field by discussing how to deal systematically with all the requirements a performance measurement system (PMS) should fulfil.Design/methodology/approach–Different requirements suggested in the performance measurement literature from the past 20 years have been analysed in order to structure the different tasks to conduct when designing a PMS.Findings–The article explains how to separate requirements that can be linked to a PMS and to an individual performance measure. It also suggests three system classes depending on what requirements a PMS fulfils. Finally a three‐step procedure is proposed that describes how to evaluate and improve an existing PMS in a company.Practical implications–In practice, it is difficult to deal with numerous requirements simultaneously when designing a PMS. The article supplies measurement practitioners with tools to identify any priority important requirements.Originality/value–Several new ideas to the field of performance measurement are introduced and explained: the concept of system classes, classification of requirements and a simple three‐step procedure to evaluate and improve PMS.
VL  - 9
IS  - 4
SN  - 1368-3047
DO  - 10.1108/13683040510634835
UR  - https://doi.org/10.1108/13683040510634835
AU  - Tangen Stefan
PY  - 2005
Y1  - 2005/01/01
TI  - Analysing the requirements of performance measurement systems
T2  - Measuring Business Excellence
PB  - Emerald Group Publishing Limited
SP  - 46
EP  - 54
Y2  - 2024/04/19
ER  -