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An empirical study of performance measurement in manufacturing firms

机译：制造企业绩效评估的实证研究

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Purpose - The recent performance measurement literature suggests that organizations should put more emphasis on non-financial measures in their performance measurement systems, that organizations must use new performance measurement approaches such as the balanced scorecard and that measures should be aligned with contextual factors such as strategy and organizational structure. The purpose of this paper is to assess the extent to which organizations are following these prescriptions. Design/methodology/approach - A survey of a sample of Canadian manufacturing firms was conducted. In the questionnaire, organizations had to indicate the extent to which they use 73 performance measures. They also had to respond to questions about determinants such as strategy, organizational structure and environmental uncertainty. More than 100 organizations responded to the survey. The response rate was 50.5 percent. Findings - The results show that manufacturing firms continue to use financial performance measures. Despite the recommendations from experts and academics, the proportion of firms that implement a balanced scorecard or integrated performance measurement systems is low. Furthermore, organizations that use these approaches are not employing more extensively non-financial measures than those which are applying traditional performance measurement approaches. This research project also shows that there are some significant relationships between the types of measures and contextual factors like strategy, decentralization and environmental uncertainty. This research finally demonstrates clearly that there is a need to develop a theory that explains how firms can use their performance measurement system to enhance their performance. Originality/value - This paper provides information on performance measures used by organizations and their association with organizational determinants.
机译：目的-最新的绩效评估文献表明，组织应在绩效评估系统中更加重视非财务度量，组织必须使用新的绩效评估方法（例如平衡计分卡），并且度量应与环境因素（例如战略）保持一致和组织结构。本文的目的是评估组织遵循这些规定的程度。设计/方法/方法-对加拿大制造公司的样本进行了调查。在调查表中，组织必须指出使用73种绩效指标的程度。他们还必须回答有关决定因素的问题，例如战略，组织结构和环境不确定性。超过100个组织对此调查做出了回应。回应率为50.5％。调查结果-结果表明，制造公司继续使用财务绩效指标。尽管有专家和学者的建议，但实施平衡计分卡或集成绩效评估系统的公司比例仍然很低。此外，与使用传统绩效评估方法的组织相比，使用这些方法的组织没有采用更广泛的非财务措施。该研究项目还表明，措施的类型与环境因素（如战略，权力下放和环境不确定性）之间存在着重要的关系。这项研究最终清楚地表明，有必要建立一种理论来解释公司如何使用其绩效评估系统来提高其绩效。原创性/价值-本文提供有关组织使用的绩效指标及其与组织决定因素的关联的信息。

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