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This article describes how a Web‐enabled‐performance‐measurement system was designed, implemented and used to improve the business performance of a company processing aluminum foil in central Scotland. The benefits of the system are analyzed in the context of the business‐process‐based structure of the performance measurement system and the evolution of a business improvement culture led by an enlightened general manager. The importance of the use of statistical quality control techniques by the management team to monitor impact of critical input variables on process performance is emphasized.

The purpose of this research paper is to demonstrate how existing performance measurement may be adopted to measure and manage performance in extended enterprises.

The paper reviews the literature in performance measurement and extended enterprises. It explains the collaborative architecture of an extended enterprise and demonstrates this architecture through a case study. A model for measuring and managing performance in extended enterprises is developed using the case study.

The research found that due to structural differences between traditional and extended enterprises, the systems required to measure and manage the performance of extended enterprises, whilst being based upon existing performance measurement frameworks, would be structurally and operationally different. Based on this, a model for measuring and managing performance in extended enterprises is proposed which includes intrinsic and extrinsic inter‐enterprise coordinating measures.

There are two limitations this research. First, the evidence is based on a single case, thus further cases should be studied to establish the generalisibility of the presented results. Second, the practical limitations of the EE performance measurement model should be established through longitudinal action research.

In practice the model proposed requires collaborating organisations to be more open and share critical performance information with one another. This will require change in practices and attitudes.

The main contribution this paper makes is that it highlights the structural differences between traditional and collaborative enterprises and specifies performance measurement and management requirements of these collaborative organisations.

In order to respond proactively to the new emerging challenges, management requires up‐to‐date and accurate information on performance. Such performance measurement systems are still not common because there is not sufficient research focused on management implications of IT enabled performance measurement systems. This paper presents an empirical case study where a fully integrated IT enabled performance measurement system was implemented and its management implications studied. The paper concludes, based on a single case study, that if properly implemented, such systems would promote a proactive management style and greater confidence in management decisions.

Considers the way in which firms first become aware of computer‐aided production management technologies, with reference to three case studies. Focuses on the process through which firms ultimately decide to invest in MRPII, in order to understand more fully the way in which MRPII has diffused within the UK. Highlights the way in which the decisions taken at the selection/adoption stage can affect eventual outcome in terms of successful implementation of MRPII. Suggests that if firms are to compete in global markets, they must adopt and adapt technologies and approaches that are suitable for their unique context and environment, rather than attempting to imitate a “best practice” template.

The purpose of this paper is to identify and discuss the reasons why business models fail, while also identifying the features necessary to develop a method that enables the evaluation of the implementation process of the business model, and is able to help in its development.

The proposed method (roadmap for implementation of business models – RIBM) is composed of nine steps, and seven initials conditions (limitations). Such conditions reduce its complexity (e.g. performance management system is defined in the company).

Some reasons why business models fail (alignment between value proposition and customer segment (value proposition); business model financial viability (costs and revenue); environmental constraints not fully integrated with the design of the business model (environment); business model execution (management), etc.) and made some considerations about the implementation of business models.

This work was developed in a small business (with a small team and the external member). The business complexity level and number of processes involved are much smaller when compared with a mid-size or large company. Another factor that contributed to mitigating the problem is that the enterprise had a well-structured report once the owners had made annual analysis and discussed how to improve and expand the business.

In this application, RIBM showed a potential tool to minimize flaws in implementation processes of business models.

The business model concept is relatively new in the literature. And because of its strategic importance has been the target of all major schools in the area. This work, in particular, deals with the question-related failures that occur in the process of implementing business models.

The paper seeks to develop a framework for sales and operations planning (S&OP) that is based on previous literature and company interviews. It is designed to help managers understand how effective their S&OP processes are and how to progress to advanced stages.

The S&OP literature, is reviewed and the results of a number of company interviews are presented. These lead to a new framework, with descriptions of each stage, and to implementation insights for managers.

After highlighting key dimensions for establishing a firm's S&OP maturity on a five‐stage framework and, with the use of this framework, exploring in a preliminary way the relationship between firm size or process type (job shop, batch flow, continuous flow, etc.) and its degree of S&OP plan integration, little apparent relationship was found. However, the data suggest that business processes are enablers of S&OP plan integration, but that information technology is not clearly so.

The results are based on a thorough review of the literature and on 15 in‐depth company interviews. Because the sample size is small, the results should be considered to provide only preliminary insights.

Managers can use the framework to assess their S&OP process maturity. To advance to higher S&OP integration, managers should focus on leadership of business processes that can enable effective S&OP plan integration. These processes include organizational structure, meetings and collaboration across functional areas, and performance measurements. Information technology tools may also be enablers, but they do not appear to be the primary drivers.

The framework separates business processes from information processes. It is quite extensive and therefore provides managers with an indication of the maturity of their S&OP processes. Also presented are insights into an intuitive, albeit challenging, process for advancing through the stages of maturity. Finally, a perspective on the future of S&OP integration is suggested that is focused on optimizing profits rather than myopically maximizing revenues or minimizing costs.

Effective planning and scheduling systems improve performance in every area of a company. Interfunctional communication and understanding must improve planning that involves joint plans, and schedules must be instituted. Sales and marketing are crucial to this process since they are the starting point with their forecasts and customer order demands. Sales and marketing's active participation in planning and scheduling creates a raised performance and a consensus‐based, trusting working relationship with all other functions.

The implementation process of any information system is a challenging task which becomes even more difficult when the system to be implemented is complex and requires significant organisational change, such as Manufacturing Resource Planning (MRP II). The study reported here was conducted to identify factors which affect the success of the implementation. This study extends prior research in the MRP II implementation area by evaluating more specific aspects of environmental and methodological factors such as an organisation′s willingness to change and consultant involvement in the MRP II implementation. This empirical study determined the association among environmental factors, methods of implementation, and MRP II success. A conceptual implementation model was developed and factors were identified which were associated with two measures of MRP II success. Two environmental factors and twelve methodological factors were identified as being associated with MRP II success. Based on the results of the study, an awareness and understanding of these factors will increase the success of future MRP II implementations.

Explains the principles of the material requirements planning (MRP) systems, answering all the basic questions in this connection. Tackles the problems inherent in the process, showing how they stimulated the evolution from MRP to MRPII (manufacturing resource planning), which now includes links to strategic and business plans through tools to help marketing and sales through demand management processes and tools to improve support for the master scheduling process.

This paper aims to offer evidence-based findings on the under-researched role of finance in the sales and operations planning (S&OP) process, aiming to guide academics and practitioners towards successful S&OP implementations.

The research builds upon a multiple case study, embracing five Latin American subsidiaries of four global manufacturing corporations from the consumer goods, chemical and pharmaceutical industries. Following an exploratory approach, the case study results are analysed in within- and cross-case analyses.

The research findings are synthesised into a framework, demonstrating relevant benefits from the engagement of finance along the S&OP process and the implications of its interactions with traditional S&OP functions as sales, marketing and operations. The paper shows how finance adds value in supporting the process, enabling decisions on costs, margins, capital expenditures and return on investments. Finance strengthens S&OP when assessing demand- and supply-related risks and facilitates comparing the functional business areas' plans to budget. While finance participation is highlighted as necessary for supporting successful S&OP implementations, it also receives valuable inputs in return, characterising a two-way communication role that benefits the entire organisation.

This is the first research paper focusing on empirically exploring the role of finance within S&OP, going beyond initial insights from practice and academia. It provides practitioners and scholars with an in-depth, evidence-based view of finance's integration along the S&OP process.