Performance measurement system design - A literature review and research agenda

被引:1201
作者
Neely, A
Gregory, M
Platts, K
机构
[1] Manufacturing Engineering Group, University of Cambridge, UK
关键词
activity-based costing; manufacturing strategy; performance management; performance measurement; systems design;
D O I
10.1108/01443579510083622
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
The importance of performance measurement has long been recognized by academics and practitioners from a variety of functional disciplines. Seeks to bring together this diverse body of knowledge into a coherent whole. To ensure that the key issues are identified, focuses on the process of performance measurement system design, rather than the detail of specific measures. Following a comprehensive review of the literature, proposes a research agenda.
引用
收藏
页码:80 / 116
页数:37
相关论文
共 140 条
  • [1] ALLEN D, 1989, ACCOUNTANCY AGE JAN, P21
  • [2] *AND CONS, 1983, LEAN ENT BENCHM PROJ
  • [3] Andrews K. R., 1971, CONCEPT CORPORATE ST
  • [4] [Anonymous], MANAGEMENT ACCOUNTIN
  • [5] [Anonymous], CORPORATE STRATEGY
  • [6] Arlington J., 1992, MANAGEMENT ACCOU APR, P32
  • [7] Azzone G., 1991, International Journal of Operations & Production Management, V11, P77, DOI 10.1108/01443579110143412
  • [8] BAIN DL, 1982, PRODUCTIVITY PRESCRI
  • [9] BANKS RL, 1979, HARVARD BUSINESS MAY, P112
  • [10] Berliner C., 1988, COST MANAGEMENT TODA