期刊
JOURNAL OF MANUFACTURING TECHNOLOGY MANAGEMENT
卷 19, 期 5, 页码 670-684出版社
EMERALD GROUP PUBLISHING LTD
DOI: 10.1108/17410380810877311
关键词
Lean production; Performance measurement; Balanced scorecard
Purpose - Ostensibly, less than 10 per cent of UK organisations accomplish successful lean implementations. A refined system to the one offered by the balanced scorecard is needed. The purpose of this paper is to propose a robust system that not only focuses on the intangible and intellectual assets but also embraces various time horizons and the interests of multiple stakeholders. Design/methodology/approach - The dynamic multi-dimensional performance (DMP) framework has been adapted which enables organisations to successfully gauge, in a holistic approach, whether lean has in fact proven successful in their respective organisations. Findings - The DMP framework embracing five dimension proves to be more robust than its predecessors and stresses the need to utilise a smaller set of multidimensional metrics which are closely aligned to an organisation's strategies. Research limitations/implications - Intangible assets have become the major source for competitive advantage. Tangible assets accounted for a book value of less than 20 per cent of companies' market values in 2000. Organisations need to promote a portfolio of measures directed at both the internal and external environments. Practical implications - Despite the popularity of the balanced scorecard, it has recently proven inadequate in certain circumstances. The proposal enables managers to bridge the gap between the real and aspired performance. Originality/value - The DMP model presented in this paper has generic appeal and can be applied to quite disparate organisations. It provides a good barometer for multiple time horizons and facilitates the examination of a wider view of organisational success.
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