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The effectiveness of flexible manufacturing strategies: The mediating role of performance measurement systems

机译：灵活制造策略的有效性：绩效评估系统的中介作用

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Purpose - Against a background of a customization imperative embraced by manufacturing firms inrnindustrialised nations and the concomitant call for more balanced performance measurement systemsrn(PMS), this study seeks to examine the mediating role of both non-financial and financial performancernmeasures in the relationship between a firm's strategic orientation of flexible manufacturing andrnorganisational performance.rnDesign/methodology/approach - A path-analytical model is adopted using questionnaire datarnfrom 84 Australian manufacturing firms.rnFindings - The results indicate that, first, firms emphasising a flexible manufacturing strategyrnutilise non-financial as well as financial performance measures; second, these performance measuresrnare associated with higher organisational performance; and third, there is a positive associationrnbetween a firm's strategic emphasis on flexible manufacturing and organisation performance viarnnon-financial and financial performance measures.rnPractical implications - While there is agreement on the beneficial role of non-financialrnperformance measures in supporting strategic priorities associated with customization strategies,rnequivocal research results have emerged on the role of financial performance measures in this context.rnThe study underscores the importance of both non-financial and financial performance measures inrnthis context.rnOriginality/value - The paper reinstates the value of financial performance measures for firmsrnpursuing customization type strategies and adds to one's knowledge of PMSs by exploring thernintervening role of such systems in linking flexible manufacturing strategy to organisationrnperformance.
机译：目的-在工业化国家的制造业企业接受定制化要求以及随之而来的要求建立更加平衡的绩效评估体系（PMS）的背景下，本研究旨在检验非财务绩效和财务绩效度量在两者之间关系中的中介作用。公司的柔性制造和组织绩效的战略方向。设计/方法/方法-使用来自84家澳大利亚制造公司的问卷调查数据采用路径分析模型。研究结果-结果表明，首先，强调柔性制造战略的公司也利用非金融作为财务绩效指标；其次，这些绩效指标与更高的组织绩效有关；第三，公司通过非财务和财务绩效指标对柔性制造和组织绩效的战略重点之间存在积极的联系。实用意义-尽管达成共识，即非财务绩效指标在支持与定制策略相关的战略重点方面的有益作用，这项研究强调了在这种情况下非财务和财务绩效指标的重要性。原始性/价值-本文恢复了追求定制的公司财务绩效指标的价值通过探讨此类系统在将灵活的制造策略与组织绩效联系起来方面的干预作用，来增加对PMS的类型和知识。

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