On the way to active management of performance measures

Jurgen Weber, Utz Schaffer

International Journal of Business Performance Management, 2001, vol. 3, issue 1, 47-65

Abstract: In this paper, a comprehensive framework for actively managing performance measurement systems is suggested. In a first step, we argue that balanced and focused systems of performance measurement complement each other in controlling the business. We derive specific development recommendations for four types of situations. In a second step, we suggest differentiating formalised systems of performance measurement and control quantities used intuitively by managers. The objective is a productive relationship resulting in a "fit" between the performance measure related intuition of the manager and the performance measures used in the reporting. In a third step, we propose an explicit illustration of the premises for the fundamental strategy. Here, an equivalent differentiation between diagnostically and interactively used premises as well as a general strategic surveillance are recommended.

Keywords: balanced scorecard; diagnostic. (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbpma:v:3:y:2001:i:1:p:47-65

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