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Viable performance measurement systems

McDevitt, L and Carrie, Allan and Bititci, Umit (1997) Viable performance measurement systems. In: First International Conference. Mechanical Engineering Publ, UK, pp. 287-293. ISBN 1860580661

Full text not available in this repository. (Request a copy from the Strathclyde author)

Abstract

The nature of manufacturing has changed very considerably since the majority of today's financial models were developed. Recent research has clearly identified a need to change the nature of performance measurement in light of these changes in manufacturing. On-going research at the University of Strathclyde is developing a reference model which may be used to assist in the development of comprehensive and integrated performance measurement systems. The reference model is being based on the many of the principles of the Viable System Model which identified the failings of financial performance measurement and has proposed an alternative. The alternative is based on the classic measure of productivity, that is, a simple ratio, but also includes the need to address wider issues such as stakeholder requirements.