scholarly journals Towards a definition of a business performance measurement system

2007 ◽  
Vol 27 (8) ◽  
pp. 784-801 ◽  
Author(s):  
Monica Franco‐Santos ◽  
Mike Kennerley ◽  
Pietro Micheli ◽  
Veronica Martinez ◽  
Steve Mason ◽  
...  
2012 ◽  
Vol 4 (3) ◽  
pp. 216-223 ◽  
Author(s):  
Laura Uturytė-Vrubliauskienė

Despite the significant growth of information technologies investments, evidence of their influence on organization performance remains inconclusive. Nowadays it is very important to realize whether expected economic benefits of information technologies investments are being recognized in organizations. Currently organizations can no longer afford basically to lose their money in e-business initiatives without developing and using suitable metrics to measure the effectiveness of such investments and to find out the relationship between e-business and organization performance. The study describes research aimed at determining the exact nature of such e-business performance measurement systems. The basic objective of this study is to discover performance measurement system for evaluating the efficiency of e-business solutions. Santrauka Svarbiausias šiuolaikinės organizacijos tikslas – didinti verslo vertę sėkmingai taikant konkurencingas priemones. Dėl to organizacijos yra priverstos ieškoti alternatyvių būdų, kaip spręsti verslo problemas. Dabartinėje visuomenėje, vykstant sparčiai technologijų kaitai ir globalizacijos procesui, verslas ir informacinės technologijos yra neatsiejami. Organizacijos, norėdamos tinkamai valdyti duomenis, keistis jais su partneriais ieško įvairių informacinių technologijų sprendimų. Organizacijų investicijos į informacines technologijas per pastaruosius du dešimtmečius auga labai stipriai. Tačiau sudėtinga įvertinti, kokią įtaką verslo efektyvumui turi diegiamos ir naudojamos informacinės technologijos. Todėl pasaulinės konkurencinės rinkos sąlygomis veiklos vertinimas tampa svarbia ekonomine problema. Sėkmingą verslą garantuoja informacija apie kiekvieno produkto ar vartotojo pelningumą ir atskirų padalinių veiklos efektyvumą. Mokslinio tyrimo rezultatai rodo, kad trūksta galimybių įvertinti verslo veiksmingumą. Pagrindinis šio straipsnio tikslas – veiksmingumo matavimo sistemos paieškos, leidžiančios įvertinti elektroninio verslo sprendimų našumą. Atskleidžiant poreikį kurti ir diegti tokias sistemas organizacijose, įrodant, kad veiksmingumo sistemos, taikomos šiuo metu, netinka taikyti organizacijoms, jos turi būti adaptuotos ir gebėti įvertinti informacinių technologijų įtaką veiklos našumui.


Author(s):  
David Barnes ◽  
Matthew Hinton

This chapter investigates how organizations have been adapting their performance measurement practices in response to their adoption of e-business in their business operations. It aims to identify the features and benefits of an effective e-business performance measurement system. Twelve organizations known to have had some success in developing performance measurement systems suitable for the online environment were studied. The researchers found that these organizations adopted an incremental rather than a radical approach to changing their performance measurement system for e-business, thereby avoiding the costs and disruption associated with the introduction of more complex performance metrics. Secondly, they eschewed the use of best practice recipes (such as the balanced scorecard). The study concludes that although these results may be at odds with the prescriptive generic performance measurement literature, they may be appropriate for the current state of development of e-business.


Author(s):  
David Romero ◽  
Nathalíe Galeano ◽  
Arturo Molina

The concept of virtual organization breeding environment (VBE) has emerged as the necessary context for effective creation of dynamic virtual organizations (Afsarmanesh & Camarinha-Matos, 2005). One important element to be considered during the VBE operation life-cycle stage is value generation. A virtual breeding environment is a “value network” that should create different types of values such as goods, services, revenue, knowledge, and/or intangible benefits (Allee, 2000). Aimed to achieve the identification of values generated in a breeding environment, the present article reports research issues related to the definition of the VBE value system and metrics. The VBE value system presented in this article will include the identification of the value generation objects (or capitals) in a virtual breeding environment and its performance measurement system, involving not only financial value generation objects but also the intellectual value generation objects (such as human capital, structure capital, innovation and learning capital, relational capital, and identity capital). Along with the VBE performance measurement system, the identification of potential incentives and sanctions are also described. Additionally, the identification of VBE ethical values are also studied through the definition of its culture and ethical code.


1978 ◽  
Author(s):  
Jay R. Swink ◽  
Edward A. Butler ◽  
Harry E. Lankford ◽  
Ralph M. Miller ◽  
Hal Watkins

2021 ◽  
Vol 13 (9) ◽  
pp. 4794
Author(s):  
Zuzana Papulová ◽  
Andrea Gažová ◽  
Maroš Šlenker ◽  
Jan Papula

There is still a considerable interest in the topic of business performance, both in scientific community as well as in managerial praxis. Especially, the area of performance measurement system (PMS) and its implementation is forming a considerable scope for improvement. However, the research of PMS implementation in small and medium-sized enterprises (SMEs) have been underestimated. Despite the significant contribution of SMEs to economic growth, employment share or predominance of SMEs over large companies, a very small amount of theoretical and empirical researches has been carried out focusing on implementation of PMS in SMEs. This paper is addressing the readiness and successfulness of SMEs in PMS implementation. The aim of our research was to analyze the process of PMS implementation in SMEs and to identify factors that influence the success and satisfaction with implemented PMS and to identify problematic factors that cause failure, dissatisfaction and create limits to PMS application. Sample of our research consisted of 336 SMEs operating in Slovakia of various ages, sizes, and different approach to performance measurement. Based on results of our research, we created suggestions and a set of the key success factors to each phase of PMS implementation process that respect the specifics and nature of SMEs. Within each phase, we found evidence that several factors significantly raise the potential of successfulness of PMS implementation, and others, in contrary, are contributing to the unsuccessfulness.


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