サービス・プロセスが業績評価に与える影響(<特集>業績評価)

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  • The Influence of Service Process on Performance Measurement
  • Influence of Service Process on Performance Measurement

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<p>There is an increased recognition that companies compete on a wide range of dimensions whose evaluation cannot be confned to narrow financial performance indicators The challenge is to develop non-fmancial indicators which capture the quality, service and flexibility issues of today’s customer oriented competitive strategies For service businesses the challenge is intensified; services are perishable so fluctuations in demand cannot be managed using the stock control policies common in manufacturing environments. Further, relatively junior personnel are ftequently the key points of contact with customers in the delivery of the service; so ensuring consistency of quality is difficult. This paper explores the influence of service process on performance measurement systems, by investigating the approaches adopted within two successful UK organisations, one a professional service (Arthur Andersen), the other a mass service (TNT). There are three common properties of the performance measurement systems and two areas of divergence. The common properties are clarty; there is clear communication of strategy to individuals within the organisation, consistency; the performance measures adopted support the corporate strategy, and range; both organisations measure performance over a range of financial and non-financial dimensions as advocated in the literature. Differences emerge in the mechanisms used to measure qualty and the apphoach to providing flexibilty, the how of performance measurement.</p>

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