Modelling a Successful Performance Measurement System
محل انتشار: اولین کنفرانس بین المللی مدیریت اجرایی
سال انتشار: 1388
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 2,622
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شناسه ملی سند علمی:
MBA01_064
تاریخ نمایه سازی: 18 اسفند 1387
چکیده مقاله:
The performance measurement system (PMS) is one of the complex but most important systems in
any organization. Adopting a PMS is not a simple technical procedure and takes lots of time, efforts
and resources. Besides, poorly managing the PMSs risk being burdensome without helping to reach
the objectives. But the question is that, could an organization really have a successful PMS without an
understanding of its requirements and critical success factors (CSFs)? and what are the
barriers/enables to the achievement of a successful PMS in this highly competitive environment?
These are important issues but often less noticed in practice. If a PMS is not well adopted it would not
bear fruit. Therefore, recognizing requirements and CSFs of PMSs are among of the major challenges
confronting PMSs and contribute significantly to their success in this highly competitive environment.
This paper identifies and analyzes the most important challenges and CSFs confronting a PMS and
introduces a “successful PMS model”. This model lays down a path for a PMS works efficiently and
being successful within organizations. Furthermore, different performance concepts, performance
measurement (PM) frameworks and the balanced scorecard (BSc) are scrutinized in this paper.
کلیدواژه ها:
نویسندگان
Martin Broad
Lecturer in Management Accounting, School of Management,
Seyed Mohammad Javadi
PhD Student in Management Accounting (Sponsored by Petroleum University of Technology of Iran), School of Management, University of Southampton, Unite
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