scholarly journals DISCOVERING PERFORMANCE MEASUREMENT SYSTEM TO EVALUATE THE EFFICIENCY OF E-BUSINESS SOLUTIONS / VEIKSMINGUMO MATAVIMO SISTEMOS PAIEŠKOS E. VERSLO NAŠUMUI ĮVERTINTI

2012 ◽  
Vol 4 (3) ◽  
pp. 216-223 ◽  
Author(s):  
Laura Uturytė-Vrubliauskienė
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Business Performance ◽  
Information Technologies ◽  
Economic Benefits ◽  
Performance Measurement System ◽  
Exact Nature ◽  
Organization Performance ◽  
Basic Objective ◽  
Performance Measurement Systems

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.

The Benefits of an E-Business Performance Measurement System

2011 ◽  
pp. 158-169
Author(s):  
David Barnes ◽  
Matthew Hinton
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Balanced Scorecard ◽  
Business Performance ◽  
Best Practice ◽  
Performance Metrics ◽  
Performance Measurement System ◽  
The Balanced Scorecard ◽  
Business Operations ◽  
Performance Measurement Systems

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.

Supplier performance measurement system use, relationship trust, and performance improvement: a dyadic perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vieri Maestrini ◽  
Andrea Stefano Patrucco ◽  
Davide Luzzini ◽  
Federico Caniato ◽  
Paolo Maccarrone
Keyword(s):  
Performance Measurement ◽  
Performance Improvement ◽  
Measurement System ◽  
Structural Equation ◽  
Performance Measurement System ◽  
Content Type ◽  
Performance Improvements ◽  
Supplier Performance ◽  
Performance Measurement Systems ◽  
The Impact

PurposeGrounding on resource orchestration theory, this paper aims to study the relationship between the way buying companies use their supplier performance measurement systems and the performance improvements obtained from suppliers, with relationship trust identified as a mediator in the previous link.Design/methodology/approachThe authors design a conceptual model and test it through structural equation modelling on a final sample of 147 buyer-supplier responses, collected by means of a dyadic survey.FindingsResults suggest that the buyer company may achieve the most by balancing a diagnostic and interactive use of the measurement system, as they are both positively related to supplier performance improvement. Furthermore, relationship trust acts as a mediator in case of the interactive use, but not for the diagnostic. This type of use negatively affects relationship trust, due to its mechanistic use in the buyer-supplier relationship.Originality/valueThe authors’ results contribute to the current academic debate about supplier performance measurement system design and use by analyzing the impact of different supplier performance measurement system uses, and highlighting their relative impact on relationship trust and supplier performance improvement. From a methodological perspective, adopting a dyadic data collection process increases the robustness of the findings.

scholarly journals Defining the Integrated Performance Measurement Systems in Small and Medium Enterprises: An Advanced Model

2019 ◽  
Vol 14 (12) ◽  
pp. 203
Author(s):  
Pirozzi Maria Grazia ◽  
Agliata Francesco ◽  
Tuccillo Danilo ◽  
Pirozzi Francesco
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Small And Medium Enterprises ◽  
Performance Measurement System ◽  
Strategic Management Accounting ◽  
Proposed Model ◽  
Performance Measurement Systems ◽  
Medium Enterprises ◽  
Integrated Performance ◽  
Advanced Model

Purpose: The purpose of this paper is to propose an “Integrated Performance Measurement System” (PMS) addressing the measurement and management of the financial and non-financial performance and “Intellectual Capital” (IC) for the “Small and Medium Entreprises” (SMEs). The paper relies on the “Integrated New Model” (INM) by Pirozzi and Ferulano (2016) that deals with the same task applied to a specific sector. Thus, we propose the modification of the INM model to define a “Renewed and Advanced Model” called “INM*” as integrated PMS for SMEs. Design/methodology approach: We used a qualitative method with an inductive and deductive approach to obtain an advanced model INM*. Thus, the SMEs characteristics are translated in our advanced INM* model according to the INM* structure and the IC framework. Moreover, we integrated in our proposed model INM* the “Strategic Management Accounting” (SMA) and the “Systems of Innovation” (SI) perspectives. Findings: We proposed the advanced model INM* as integrated PMS. This is a model supporting entrepreneurial and innovative SME as well as a conceptual framework summarizing the interactions and the knowledge conversions that occur between the IC components within the innovation processes. Thus, the proposed model is a useful tool for SMEs organizations. Originality/value: The renewed and advanced model INM* is useful in the academic and practical communities. It exhibits the advantages related to the innovative usage of a unique measurement system devoted to accomplish all the measurement tasks activated by SMEs. In addition, two other models are proposed and, in turn, are available for further research.

Measuring up: do you have a scorecard?

2002 ◽  
Vol 2 (4) ◽  
pp. 181-187
Author(s):  
K. Johnson
Keyword(s):  
Best Practices ◽  
Performance Measurement ◽  
Measurement System ◽  
Balanced Scorecard ◽  
Performance Measurement System ◽  
Business Practices ◽  
Actual Performance ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
A Performance

Performance measurement can be an effective tool in driving organization improvement to enable your utility to become more competitive, or improve customer satisfaction. WERF Project #99-WWF-7, Developing and Implementing a Performance Measurement System, is developing performance measurement systems by investigating a number of “best practices” in other industries and implementing selected practices at various water/wastewater utilities nationwide to determine how these practices can be adapted and applied. This joint WERF/AWWARF research project has been underway since mid-1999 to provide methods and tools that enable the utility to develop and implement a performance measurement system based on a demonstrated, proven approach. The Volume I Report summarizes the secondary research and project approach. Well designed, properly implemented performance measurement systems can enable utilities to achieve new levels of performance in terms of efficiency, quality, and effectiveness. Interest in performance measurement is increasing in all competitive businesses and industries today, and has been advanced through concepts such as the Balanced Scorecard. Utilities can employ these same concepts and learn “best practices” from other industries' experiences. While a performance measurement system alone does not improve performance or make a utility competitive, when combined with an appropriate business strategy and performance improvement initiatives, it can drive a cycle of change. A successful performance measurement system combines a holistic approach around improved business practices and effective human/organizational strategies in addition to actual performance information for operational decision-making.

Development of a Prototype Performance Measurement System for Strike Warfare Training Assessment

1988 ◽  
Vol 32 (18) ◽  
pp. 1222-1226
Author(s):  
J. I. Martin ◽  
S. T. Breidenbach ◽  
A. P. Ciavarelli
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Performance Measurement System ◽  
Automated Measurement ◽  
Student Progress ◽  
Training Assessment ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Automated Measurement System

This paper describes methods for developing automated performance measurement systems used with training ranges and simulators. A prototype automated measurement system designed to assess aircrew performance during strike warfare training is presented as an application of this methodology. Methods are also presented for displaying information which is useful in assessing student progress and for diagnosing training results.

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 ◽  
...  
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Business Performance ◽  
Performance Measurement System ◽  
Definition Of

scholarly journals Performance measurement systems in auditing firms

2015 ◽  
Vol 5 (4) ◽  
pp. 395-423 ◽  
Author(s):  
Mohamed Hegazy ◽  
Myada Tawfik
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Measurement System ◽  
Performance Measurement System ◽  
Future Research ◽  
High Quality ◽  
Content Type ◽  
Financial Measures ◽  
Measurement Systems ◽  
Performance Measurement Systems

Purpose – The purpose of this paper is to investigate challenges facing auditing firms in designing and measuring their performance and discusses why and how the balance scorecard (BSC) could support the auditing firms overcome such challenges. The paper contributes to the existing literature by identifying the peculiarity of the auditing firms in designing and implementing performance measurement systems including the need for sound and advanced information systems, subjectivity embedded in measuring customer satisfaction, growth and success of the firms and restrictions imposed by regulations and auditing standards for the provision of non-audit services which may increase the firms’ revenues and profits to help maintain high-quality outputs. Also, the paper provided evidence for the use of non-financial measures in service industry in particular for customers and finance. The unique dilemma in the auditing firms to provide services to satisfy customers yet maintaining distance and independence from them represent an important research question requiring investigation and study. Design/methodology/approach – A review of the literature for performance evaluation in general and in particular BSCs in service industries was made to identify challenges facing auditing firms when measuring their performance. Data were collected using case study approach; two auditing firms, one of the Big 4 and a medium size auditing firm with international affiliation operating in the Egyptian market were selected. Interviews, document analysis and participant observations were used in the analysis of each firm performance measurement system. Findings – The paper suggests that major challenges face auditing firms in measuring their performance mainly the size of the firm and its affiliation with international auditing firm, the qualification and experience of partners and audit managers needed for the design and implementation of a BSC or similar performance measures, the resources required for the introduction of such performance measure and the peculiarity of the auditor and client relationship with the need to maintain independence and confidentiality while providing high-quality services. Although both auditing firms being studied have formal performance measurement systems, they differ in their degree of comprehensiveness. In particular, the performance measurement system of the larger firm is more elaborate than that of the smaller one and both place more emphasis on qualitative measures such as learning and growth and internal business processes than financial measures. Research limitations/implications – Overall, the results have implications for understanding the performance measurement process of auditing firms in general and in particular in an emerging economy such as Egypt. The identification of the challenges facing auditing firms in measuring their performance and how the implementation of BSC can help partners and employees to overcome those challenges will add to the literature for performance evaluation in service companies. Future research should be carried to compare and assess differences between the behavioural aspects of performance measures in auditing firms and possible application of BSC in such firms and those used in services industry. Also, the practicality of implementing a BSC measures for different auditing firms should be investigated further in future research. Originality/value – The research among the first to investigate the challenges facing auditing firms in designing and operating a performance measurement system and to discuss, using case studies, how a BSC could support the auditing firms to overcome such challenges. Further, the research provides insights into performance measures in auditing firms in developing economies like Egypt which are sparse since most studies have been conducted in developed economies. Also, the paper enriches the literature of performance measurement systems in service rather than the manufacturing sector especially for medium and small size firms.

scholarly journals Perancangan Sistem Pengukuran Kinerja Dengan Metode Integrated Performance Measurement System (IPMS) (Studi Kasus: Program Studi Teknik Industri Universitas PGRI Adi Buana Surabaya)

2011 ◽  
Vol 9 (1) ◽  
pp. 16-24
Author(s):  
Yunia Dwie Nurcahyanie
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Performance Indicators ◽  
Key Performance Indicators ◽  
Performance Measurement System ◽  
Measurement Systems ◽  
Stakeholder Requirement ◽  
Performance Measurement Systems ◽  
Integrated Performance

Untuk menjamin kualitas pendidikan di Program Studi Teknik Industri Universitas PGRI Adi Buana surabaya, diperlukan sebuah rancangan sistem pengukuran kinerja (SPK) yang terintegrasi dengan metode IPMS (Integrated Performance Measurement Systems). Dengan metode IPMS, Key Performance Indicators (KPI) Program Studi Teknik Industri ditentukan berdasarkan stakeholder requirement melalui empat tahapan yaitu; identifikasi stakeholder requirement, external monitor, penetapan objectives, dan identifikasi KPIs. Hasil perancangan SPK di Program Studi Teknik Industri Universitas PGRI Adi Buana Surabaya, dapat mengidentifikasi 26 KPIs yang dikelompokkan dalam 9 kriteria kinerja Program Studi Teknik Industri, yaitu; kurikulum, mahasiswa, finansial, SDM, administrasi akademik, proses belajar mengajar, lulusan, evaluasi dan pengendalian, dan masyarakat

Managing Value Creation within the Firm: An Examination of Multiple Performance Measures

2004 ◽  
Vol 16 (1) ◽  
pp. 107-131 ◽  
Author(s):  
Lisa Bryant ◽  
Denise A. Jones ◽  
Sally K. Widener
Keyword(s):  
Performance Measurement ◽  
Outcome Measures ◽  
Performance Measures ◽  
Measurement System ◽  
Value Creation ◽  
Balanced Scorecard ◽  
Business Processes ◽  
Performance Measurement System ◽  
Cross Sectional ◽  
Performance Measurement Systems

There has been an emphasis in recent years on understanding how value is created within the firm. To understand what drives value, managers must have in place performance measurement systems designed to capture information on all aspects of the business, not just the financial results. Many firms are implementing a Balanced Scorecard (BSC) performance measurement system that tracks measures across four hierarchical perspectives: learning and growth, internal business processes, customer, and financial perspectives. Although BSCs should ideally be tailored to each firm's unique strategy, evidence shows that managers tend to rely on generic measures, particularly as measures of the outcome of each perspective. We use cross-sectional data on seven archival measures from 125 firms over a five-year period to proxy for typical outcome measures of the four BSC perspectives. We find that a model that allows each outcome measure to be associated with outcome measures in all higherlevel BSC perspectives captures the value-creation process better than a relatively simple model that allows each measure to be a driver of only the next perspective in the BSC hierarchy. We also find differences in the relations among performance measures when firms implement a performance measurement system that contains both financial and nonfinancial measures versus one that relies solely on financial measures.

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