Performance measurement practices in manufacturing firms: an empirical investigation
Journal of Manufacturing Technology Management
ISSN: 1741-038X
Article publication date: 1 February 2006
Abstract
Purpose
The objective of this study is to shed some light on performance measurement issues relevant to current practices.
Design/methodology/approach
The performance measurement practices in terms of utilization, relevance, and availability of information are studied for a sample of 92 Portuguese manufacturing executives. Several statistical instruments were used namely multiple regression analysis, cluster analysis and gap analysis.
Findings
The results of this study underscore consistent patterns pointing to a lack of a broad perspective on manufacturing performance measurement. Conclusions and their implications to the theory and art of performance measurement are presented.
Research limitations/implications
The sample used in this study is specific in nature (Portuguese executives). Thus, the results should be interpreted accordingly. Future research should test the applicability of the obtained results using other sample frames.
Practical implications
This study provides practicing managers with useful information regarding performance measures and measurement practices.
Originality/value
This study represents an important step toward refining the theory and practice of performance measurement in manufacturing organizations.
Keywords
Citation
Gomes, C.F., Yasin, M.M. and Lisboa, J.V. (2006), "Performance measurement practices in manufacturing firms: an empirical investigation", Journal of Manufacturing Technology Management, Vol. 17 No. 2, pp. 144-167. https://doi.org/10.1108/17410380610642241
Publisher
:Emerald Group Publishing Limited
Copyright © 2006, Emerald Group Publishing Limited