| Popis: |
Performance measurement has been a topic of increased interest in both the accounting and business literatures in recent years. One of the most noteworthy new models has been the Balanced Scorecard, which calls for the establishment of a multi-dimensional measurement system, typically encompassing at least four dimensions of business success (financial, customers, internal business processes, and learning and growth), with perhaps one to five metrics in each dimension. We examined in detail the performance measurement system employed at an automobile assembly plant. We reviewed documents pertaining to the system, interviewed top management as well as managers and assistant managers at the department level, and conducted an analytical hierarchy exercise to assess the weights placed on various components. We believe the findings offer some initial insight into the functioning of a balanced scorecard system in a large, multi-departmental organization. |
