Taticchi Business Performance Measurement and Management

New Contexts, Themes and Challenges
1. Auflage 2010
ISBN: 978-3-642-04800-5
Verlag: Springer
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 376 Seiten

Measuring and managing the performance of a business is one of the most genuine desires of management. Balanced scorecard, the performance prism and activity-based management are the most popular frameworks in this setting. Based on the findings of R.G. Eccles' acclaimed 'Performance Measurement Manifesto (1991)' this book introduces new contexts and themes of application and presents emerging research areas related to business performance measurement and management, e.g. SMEs and sustainability. As a result of the 1st International Summer School Piero Lunghi on 'Perspectives of Business Performance Management' this book is written both for students and academics, as well as for practitioners looking for new, yet proven ways to measure and manage business performance.

Autoren/Hrsg.

Taticchi, Paolo

Inhaltsverzeichnis

1;Foreword;6
2;Preface;8
3;References;9
4;Acknowledgements;10
5;Contents;11
6;Contributors;14
7;Notes on Editor;17
8;Part I What is Next by Context: PMM in Small and Medium Enterprises;18
8.1;1 Performance Measurement and Management in Smes: Discussion of Preliminar Results from an Italian Survey;19
8.1.1;1.1 Introduction;19
8.1.2;1.2 Research Methodology;20
8.1.3;1.3 Structure of the Questionnaire;22
8.1.4;1.4 Results of the Survey;23
8.1.5;1.5 Conclusions;26
8.1.6;References;26
8.2;2 New Integrated Information Systems and Management Control Change in Small and Medium Enterprises;28
8.2.1;2.1 Introduction;29
8.2.2;2.2 Background;30
8.2.3;2.3 Theoretical Foundations: Conceptualizing the Role of ICT in the Management Control Change Process;31
8.2.3.1;2.3.1 Institutional Framework for Studying the Relationship Between Management Control and ICT Processes of Change;33
8.2.4;2.4 The Case Study;38
8.2.4.1;2.4.1 The Methodology;38
8.2.4.2;2.4.2 The Firm;39
8.2.4.3;2.4.3 The Adoption of a New Integrated Information System;39
8.2.4.4;2.4.4 The Management Control Change Process;43
8.2.5;2.5 Findings and Preliminary Interpretation;46
8.2.6;2.6 Conclusions;50
8.2.7;References;9
9;Part II What is Next by Context: PMM in Collaborative Environments;53
9.1;3 A Framework for Evaluating Enterprise Network Performances;54
9.1.1;3.1 Introduction;54
9.1.2;3.2 The Research Methodology;55
9.1.3;3.3 Literature Review;56
9.1.4;3.4 The Case Study Network: A Particular Structure;59
9.1.5;3.5 The Enterprise Network Balanced Scorecard;60
9.1.5.1;3.5.1 Network's Objective;61
9.1.5.2;3.5.2 Cost Reduction;62
9.1.5.3;3.5.3 Learning;62
9.1.5.4;3.5.4 Innovation;64
9.1.5.5;3.5.5 Environment;65
9.1.6;3.6 Data Analysis from the Questionnaire;65
9.1.7;3.7 Conclusions;68
9.1.8;References;71
9.2;4 Performance Analysis of Rfid Applications in Cold Chain Management;73
9.2.1;4.1 Introduction;73
9.2.2;4.2 A Critical Analysis of Typical Cold Chain Structures;74
9.2.3;4.3 Rfid Applications in the Cold Chain;76
9.2.3.1;4.3.1 Food Context;77
9.2.3.2;4.3.2 Pharmaceutical/Chemical Context;80
9.2.4;4.4 Performance Indicators for Rfid Applications in Cold Chain Management;81
9.2.5;References;82
10;Part III What is Next by Context: PMM in Application to Special Sectors;84
10.1;5 A Performance Measurement System for Racing Teams: An Exploratory Study in an Unresearched Context;85
10.1.1;5.1 Introduction;85
10.1.2;5.2 Racing Teams: Organization and Processes;86
10.1.2.1;5.2.1 Racing Team Organization;86
10.1.2.2;5.2.2 Racing Team Processes;88
10.1.3;5.3 A Pms for Racing Teams;91
10.1.3.1;5.3.1 Research Methodology;91
10.1.3.2;5.3.2 Development of the PMS for Racing Teams;92
10.1.3.3;5.3.3 Discussion;95
10.1.4;5.4 Conclusions;97
10.1.5;References;97
10.2;6 How Small Firms in the High Quality Food Sector Can Improve Their Business Performance: The Ligurian Oil Case Study;98
10.2.1;6.1 Introduction;98
10.2.2;6.2 Method;99
10.2.3;6.3 The Consumers Interviews;101
10.2.3.1;6.3.1 Method;101
10.2.3.2;6.3.2 Results;101
10.2.4;6.4 Market Analysis;102
10.2.4.1;6.4.1 Method;102
10.2.4.2;6.4.2 Results;103
10.2.4.2.1;6.4.2.1 Sales Channels;103
10.2.4.2.2;6.4.2.2 The Influence of the Product Origin: The Regionality and the Region of Origin;104
10.2.4.2.3;6.4.2.3 The Influence of the Oil Characteristics;104
10.2.4.3;6.4.3 The External Recognitions Influence;105
10.2.4.3.1;6.4.3.1 The DOP Certification;105
10.2.4.3.2;6.4.3.2 The BIO Certification;105
10.2.4.3.3;6.4.3.3 Prizes Won;106
10.2.4.4;6.4.4 The Packaging Influence;106
10.2.4.4.1;6.4.4.1 The Bottle Capacity;106
10.2.4.4.2;6.4.4.2 The Label Tied to the Bottle Neck;106
10.2.4.5;6.4.5 The Information Value;107
10.2.5;6.5 Final Results of the Statistical Analysis;107
10.2.6;6.6 Conclusions;109
10.2.7;References;109
10.3;7 How to Use Different Measures for Different Purposes:A Holistic Performance Management Model for PublicOrganizations;111
10.3.1;7.1 Introduction;111
10.3.2;7.2 The Evolution of Performance Dimensions in Public Organizations;113
10.3.3;7.3 The Use of Performance Measures in Public Sector Management Systems;114
10.3.4;7.4 An Integrated Performance Management Model for Public Organizations;115
10.3.4.1;7.4.1 Strategic Level;116
10.3.4.2;7.4.2 Operating Level;116
10.3.4.3;7.4.3 Team and Individual Level;117
10.3.4.4;7.4.4 The Model ''Step by Step'';117
10.3.5;7.5 Conclusions;118
10.3.6;References;119
11;Part IV What is Next by Theme: PMM and Sustainability Management;121
11.1;8 Using Qualitative System Dynamics to Enhance the Performance Measurement of Sustainability;122
11.1.1;8.1 Introduction;122
11.1.2;8.2 The System Theory Approach;124
11.1.3;8.3 Qualitative System Dynamics: The Construction of Causal Maps;125
11.1.3.1;8.3.1 The Use of System Dynamic Approaches to Improve Performance Measurement Systems;126
11.1.4;8.4 The Performance Measurement of Sustainability;128
11.1.4.1;8.4.1 The Balanced Scorecard Model for Measurement of Social and Environmental Performance;128
11.1.4.2;8.4.2 The EFQM Excellence Model and Sustainability;130
11.1.5;8.5 The Characteristics of Social and Environmental Resources;132
11.1.6;8.6 Concluding Remarks;134
11.1.7;References;134
11.2;9 Operationalising Sustainability: How Small and Medium Sized Enterprises Translate Social and Environmental Issues into Practice;138
11.2.1;9.1 Introduction;138
11.2.2;9.2 Translating Sustainability into Everyday Business Practices by Small and Medium Sized Enterprises: A Literature Review;141
11.2.2.1;9.2.1 Small and Medium Sized Enterprises and Sustainability;141
11.2.2.2;9.2.2 SMEs in Europe and Italy;143
11.2.3;9.3 Translating Sustainability into Everyday Business Practices by Small and Medium Sized Enterprises: An Empirical Survey;144
11.2.3.1;9.3.1 Methodology;144
11.2.3.2;9.3.2 The Findings of the Empirical Survey: Data and Discussion;145
11.2.4;9.4 Conclusions and Issues for Further Research;152
11.2.5;References;153
11.3;10 Supplier Performance Evaluation for Green Supply Chain Management;155
11.3.1;10.1 Introduction;155
11.3.2;10.2 Green Supply Chain Management;156
11.3.2.1;10.2.1 Models and Performance Criteria for Selecting Suppliers;157
11.3.3;10.3 A Feahp Model for Suppliers Selection;159
11.3.3.1;10.3.1 Constructing the Hierarchical Structure;163
11.3.3.1.1;10.3.1.1 Price;163
11.3.3.1.2;10.3.1.2 Quality of Delivery;164
11.3.3.1.3;10.3.1.3 Quality;164
11.3.3.1.4;10.3.1.4 Environmental Competences;164
11.3.3.1.5;10.3.1.5 Environmental Management System;165
11.3.3.1.6;10.3.1.6 Green Image;165
11.3.3.1.7;10.3.1.7 Current Environmental Impact;165
11.3.3.2;10.3.2 Constructing the Pairwise Comparison Matrices;165
11.3.3.3;10.3.3 Consistency Analysis;166
11.3.3.4;10.3.4 Fuzzy Numbers and Fuzzy Pairwise Comparison Matrix;166
11.3.3.5;10.3.5 Defining Weights and Priorities;167
11.3.3.6;10.3.6 Defuzzification;168
11.3.3.7;10.3.7 Normalization;168
11.3.3.8;10.3.8 Synthesis of Hierarchy and Final Choice;168
11.3.4;10.4 Conclusions;168
11.3.5;References;168
12;Part V What is next by theme: PMM and Project/HR/Risk Management;170
12.1;11 A Synthetic Measure for the Assessment of the ProjectPerformance;171
12.1.1;11.1 Introduction;171
12.1.2;11.2 Project Performance Indicator;173
12.1.2.1;11.2.1 Fuzzy Inference System;173
12.1.2.2;11.2.2 Input Parameters;176
12.1.2.3;11.2.3 PPI Contour Lines;178
12.1.3;11.3 Numerical Application;178
12.1.4;11.4 Conclusions;183
12.1.5;References;183
12.2;12 A Project Manager Suitability Parameter in ProjectAccomplishment;185
12.2.1;12.1 Introduction;185
12.2.2;12.2 Input Parameters;188
12.2.2.1;12.2.1 Individuated Evaluation Criteria;188
12.2.2.2;12.2.2 Technical Skills Evaluation;188
12.2.3;12.3 Synthetic Evaluation Parameter;190
12.2.3.1;12.3.1 Fuzzy Inference System;190
12.2.4;12.4 Numerical Application;192
12.2.5;12.5 Conclusions;195
12.2.6;References;196
12.3;13 The Dilemma of Performance Appraisal;198
12.3.1;13.1 Introduction;198
12.3.2;13.2 What is Performance Management?;199
12.3.2.1;13.2.1 Performance Appraisal;199
12.3.2.2;13.2.2 The Purpose of Appraisals;200
12.3.2.3;13.2.3 Historical Development of Appraisal;200
12.3.2.4;13.2.4 Measures of Performance;202
12.3.3;13.3 Criticism of Appraisals;202
12.3.3.1;13.3.1 Solutions to Lack of Objectivity of Appraisal;204
12.3.3.2;13.3.2 Linking Appraisals with Reward Management;205
12.3.4;13.4 Conclusion;208
12.3.5;References;208
12.4;14 Risk in Supply Networks: The Case of Aeronautical Firms;210
12.4.1;14.1 Introduction;210
12.4.2;14.2 A Review on Supply Chain Risk Management;211
12.4.2.1;14.2.1 Classification of Risks in a Typical Supply Chain;211
12.4.2.2;14.2.2 Risk Analysis;213
12.4.3;14.3 Risk Measurement;217
12.4.3.1;14.3.1 Research Method;217
12.4.3.2;14.3.2 Goals and Priorities: The Analytic Hierarchy Process Method;218
12.4.3.3;14.3.3 Risk Indicators;220
12.4.4;14.4 Risk Analysis in the Aeronautical Field;222
12.4.4.1;14.4.1 An Aeronautical Supply Chain;222
12.4.4.2;14.4.2 Building a Dashboard of Indicators;222
12.4.5;14.5 Conclusions;228
12.4.6;References;228
13;Part VI What is next by challenge: PMM Models Evolution;229
13.1;15 A Framework for Performance Measurement and Management Based on Axiomatic Design and Analytical Hierarchy Process;230
13.1.1;15.1 Introduction;230
13.1.2;15.2 AD, MSDD and AHP Techniques;231
13.1.2.1;15.2.1 Introduction to AD;231
13.1.2.2;15.2.2 Introduction to MSDD;234
13.1.2.3;15.2.3 Introduction to AHP;236
13.1.3;15.3 Business System Design Decomposition;236
13.1.3.1;15.3.1 AHP Application to BSDD for Quantitative Identification of PIs Relations and Effects;239
13.1.4;15.4 Conclusions;239
13.1.5;References;240
13.2;16 Designing and Implementing Performance ManagementSystems;242
13.2.1;16.1 Introduction;242
13.2.2;16.2 Introduction to Performance Management;243
13.2.3;16.3 Design and Implementation of Performance Management Process;244
13.2.3.1;16.3.1 Analysis;245
13.2.3.2;16.3.2 Design;246
13.2.3.3;16.3.3 Implementation;248
13.2.4;16.4 Conclusion;250
13.2.5;References;250
13.3;17 The Three-Stage Evolution of Full Cost Accounting in Business Economics;251
13.3.1;17.1 First Stage: The Traditional Approach;251
13.3.2;17.2 Second Stage: The Relevance Lost of Full Cost Employment in Business Economics;254
13.3.3;17.3 Third Stage: The New Relevance of Full Cost Configurations;259
13.3.4;17.4 Discussion and Prospectives;262
13.3.5;References;264
14;Part VII What is next by challenge: PMM Traditional Measurement Cases;267
14.1;18 The Measurement System Analysis as a Performance Improvement Catalyst: A Case Study;268
14.1.1;18.1 Introduction;268
14.1.2;18.2 The Role of MSA in the Performance Management;270
14.1.3;18.3 The Case Study;271
14.1.3.1;18.3.1 Company's Processes Mapping;271
14.1.4;18.4 The Analysis of the Measuring System for Enamel Thickness Measurements;274
14.1.4.1;18.4.1 Stability;274
14.1.4.2;18.4.2 Bias;276
14.1.4.3;18.4.3 Gauge Reproducibility and Repeatability;276
14.1.4.3.1;18.4.3.1 Gauge R0R: Method;276
14.1.4.3.2;18.4.3.2 Gauge R&R: ANOVA Method;281
14.1.4.4;18.4.4 Linearity;283
14.1.5;18.5 Evaluating the Measuring System Capability;284
14.1.5.1;18.5.1 Capability Indices for Gauge -- Cg and Cgk;284
14.1.5.2;18.5.2 Precision-to-Tolerance (PTR) Ratio, Signal-to-Noise (STN) Ratio and Discrimination Ratio (DR);284
14.1.5.2.1;18.5.2.1 Confidence Interval for PTR (95 0 Confidence);285
14.1.5.2.2;18.5.2.2 Confidence Interval for SNR and DR (95 0 Confidence);286
14.1.6;18.6 The Benefits of MSA for the Overall Business Performances;287
14.1.7;18.7 Conclusions and Further Developments;289
14.1.8;References;290
14.2;19 Multi-Echelon Inventory Performance Evaluation: The Case of a Communications Company;292
14.2.1;19.1 Introduction;292
14.2.2;19.2 Multi-Echelon Models;295
14.2.2.1;19.2.1 Multi-Echelon Models for Repairable Parts;297
14.2.2.1.1;19.2.1.1 The METRIC Model and Its Extensions;298
14.2.2.1.2;19.2.1.2 Queueing Network Models;299
14.2.2.1.3;19.2.1.3 Graves' Model;300
14.2.3;19.3 Case Study;301
14.2.3.1;19.3.1 Inventory Dimensioning;303
14.2.3.2;19.3.2 Building the Simulation Model;304
14.2.4;19.4 Conclusions;307
14.2.5;References;307
14.3;20 Alignment of Strategy-Managerial Characteristics and Performance at the Functional Level in Dubai Local Government;310
14.3.1;20.1 Overview;310
14.3.1.1;20.1.1 Functional Strategy;311
14.3.2;20.2 Research Model;312
14.3.2.1;20.2.1 Hypotheses;313
14.3.2.1.1;20.2.1.1 Age;314
14.3.2.1.2;20.2.1.2 Educational Levels;314
14.3.2.1.3;20.2.1.3 Tenure;315
14.3.2.1.4;20.2.1.4 Alignment and Performance;315
14.3.3;20.3 Research Methodology;316
14.3.3.1;20.3.1 Research Variables;317
14.3.3.1.1;20.3.1.1 Measurement of Strategy;317
14.3.3.1.2;20.3.1.2 Demographic Characteristics Measures;319
14.3.3.1.3;20.3.1.3 Measurement of the Performance of the Functional Units;319
14.3.3.1.4;20.3.1.4 Data Analyses;320
14.3.4;20.4 Results and Discussion;320
14.3.5;20.5 Conclusions;321
14.3.6;References ;322
15;Part VIII What is Next by Challenge: PMM Innovative Way of Measurement;324
15.1;21 Understanding Organisational Knowledge-Based Value Creation Dynamics: A Systems Thinking Approach;325
15.1.1;21.1 Introduction;325
15.1.2;21.2 Knowledge Assets and Companys Value Creation;326
15.1.3;21.3 Understanding the Knowledge Foundation of Organizational Value Creation Through Knowledge Assets Mapping;327
15.1.3.1;21.3.1 Mapping Knowledge Assets Value Drivers;328
15.1.4;21.4 Disentangling Knowledge Based Value Creation Dynamics Through a Systems Thinking Approach;330
15.1.4.1;21.4.1 Systems Thinking;330
15.1.4.2;21.4.2 The Knowledge Assets Value Dynamics Map;331
15.1.5;21.5 Empirical Study;334
15.1.5.1;21.5.1 The Implementation of the Model;334
15.1.6;21.6 Conclusions;337
15.1.7;References;338
15.2;22 Neural Networks and Regressive KPI Metamodels for Business Corporate Management: Methodology and Case Study;340
15.2.1;22.1 Introduction;340
15.2.2;22.2 Proposed Methodology: From Massive Simulation to Meta Modeling;342
15.2.2.1;22.2.1 General Aspects of a Manufacturing Supply Chain and Related KPI;342
15.2.2.2;22.2.2 Regression Meta-Models and Artificial Neural Networks for Supporting BPR;344
15.2.3;22.3 The Implemented Application;346
15.2.3.1;22.3.1 The Software Environment;346
15.2.4;22.4 Verification and Validation of the Proposed Implementation;348
15.2.4.1;22.4.1 First Validation Experiment;348
15.2.4.2;22.4.2 Second Validation Experiment;348
15.2.4.3;22.4.3 Third Validation Experiment;348
15.2.4.4;22.4.4 Fourth Validation Experiment;349
15.2.4.5;22.4.5 Fifth Validation Experiment;349
15.2.5;22.5 Quantitative Results;349
15.2.6;22.6 Conclusions;352
15.2.7;References;353
15.3;23 Performance Measurement Systems and Organisational Culture: Interpreting Processes of Unlearning and Change;354
15.3.1;23.1 Introduction;354
15.3.2;23.2 Interpreting the Organizational Context: Routines, Culture and Accounting Systems;355
15.3.2.1;23.2.1 Routines, Memories (Mental Models) and Agency;355
15.3.2.2;23.2.2 Organizational Culture as Both a Socially Constructed and Institutionalized Phenomenon;357
15.3.2.3;23.2.3 Interpreting Management Accounting Systems as Modalities of Structuration;359
15.3.3;23.3 Performance Measurement, Accounting and Culture: A Framework for Interpreting Processes of Unlearning and Change;361
15.3.3.1;23.3.1 ''Evolutionary'' Processes of Change;362
15.3.4;23.4 Transforming Culture Through Systems of Measurement and Accountability;365
15.3.4.1;23.4.1 Breaking the ''Old Culture'';366
15.3.4.2;23.4.2 Facing the Pressure of Change by ''Wearing the Hat of Finance'';366
15.3.4.3;23.4.3 Towards a ''New Culture'': The Crystallising Potential of Successful Experiences;367
15.3.4.4;23.4.4 ''Revolutionary'' Change: Interpreting Cognitive and Behavioural Discontinuity;368
15.3.5;23.5 Conclusions;370
15.3.6;References;371