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Development of performance management system incorporating dual perspectives of enterprise and customers'

机译：结合企业和客户双重视角的绩效管理系统的开发

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Purpose - Performance measurement and management (PMM) literature Is highly abundant with numerous PMM frameworks encapsulating various aspects of enterprise performance that are largely driven by enterprise viewpoint. Considering dynamic nature of Indian telecom industry where customers hold high bargaining power in the industry, flexible strategy game-card has been adopted as a theoretical basis. The purpose of this study is to capture an "outside-in view" of enterprise performance by incorporating performance measurement from customers' perspective and highlight dual perspectives of performance, i.e. enterprise and customers'. Design/methodology/approach - Rigorous empirical data analysis tools have been used on the data collated through opinion survey to develop strategic performance management model for Indian telecom service providers where mediation effects of customers'-based strategic factors have also been captured. Findings - The findings emphasize the fact that financial performance indicators are outcome variables that are driven by the external environment, internal organizational structure and business processes. An effective performance management system (PMS) should consist enabling performance indicators (customers' perspective) in addition to leading and lagging performance indicators that are widely discussed in the literature. Research limitations/implications - The set of performance indicators identified is in the context of Indian telecom service operators, which should be used in another context with full caution. The generalization of the empirically validated strategic performance management model in other country context is limited. However, the process of development of PMS could be taken as an example to replicate in any other context. Originality/value - Measuring an enterprise performance from customers' perspective is the major contribution of this study. With the diverse set of performance indicators, effective PMS can be developed and deployed where tangible measures act as lagging indicators, namely, situational and operational, strategic measures act as leading indicators, and subscribers' crucial assessment measures act as enabling indicators.
机译：目的-绩效衡量和管理（PMM）文献非常丰富，包含众多PMM框架，这些框架封装了很大程度上由企业观点驱动的企业绩效的各个方面。考虑到印度电信行业的动态性质，即客户在该行业具有较高的议价能力，因此采用了灵活的策略游戏卡作为理论基础。这项研究的目的是通过从客户角度合并绩效评估并突出绩效的双重视角（即企业和客户）来捕获企业绩效的“外部视角”。设计/方法/方法-严格的经验数据分析工具已用于通过意见调查收集的数据上，从而为印度电信服务提供商开发了战略绩效管理模型，该模型还捕获了基于客户的战略因素的调解效果。调查结果-调查结果强调以下事实：财务绩效指标是由外部环境，内部组织结构和业务流程驱动的结果变量。一个有效的绩效管理系统（PMS）应该包括使绩效指标（从客户的角度出发）以及在文献中广泛讨论的领先和落后的绩效指标。研究的局限性/意义-所确定的绩效指标是在印度电信服务运营商的背景下使用的，应谨慎使用在其他情况下。在其他国家/地区通过经验验证的战略绩效管理模型的推广是有限的。但是，PMS的开发过程可以作为在任何其他上下文中进行复制的示例。创意/价值-从客户的角度衡量企业绩效是这项研究的主要贡献。通过各种绩效指标，可以开发和部署有效的PMS，在这些指标中，有形指标作为落后指标，即情势和运营，战略指标作为领先指标，而订户的关键评估指标作为扶持指标。

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