Choice and change of measures in performance measurement models
- 作者：Malina ; Mary A. ; Selto ; Frank H.
- 关键词：Performance measurement model ; Management control ; Non-financial performance measures ; Strategy
- 刊名：Management Accounting Research
- 出版年：2004
- 期刊代码：87_10445005
- 类别：bus
- 出版时间：December, 2004
- 卷：15
- 期：4
- 页码：441-469
- 文件大小：190 K
摘要
This paper uses management control, resource-based, systems-based and contingency-based strategy theories to describe a large U.S. manufacturing company's efforts to improve profitability by designing and using a performance measurement model (PMM). This PMM includes multiple performance measures relevant to its distribution channel for products, repair parts and maintenance services. The PMM is intended to reflect the company's understanding of performance relations among strategic resources, operational capabilities, and desired financial outcomes. The PMM also reflects its intended distribution strategy, the types of performance necessary to achieve that strategy by its distributors, and its desired financial outcomes. Furthermore, the company uses the model to evaluate its North American distributors and intends to use these evaluations as a partial basis for annual and long-term rewards. Thus, the PMM embodies the measurable portion of the firm's management control system of its distribution channel.