Benchmarking best-practice performance measurement within companies

Mohamed Zairi

20 citations0/0 files storedBenchmarking for Quality Management & Technology

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Quality and Supply Management Accounting and Organizational Management Management Systems and Quality Improvement

Abstract

A postal survey was conducted into the use of performance measurement in companies using total quality management. A total of 89 responses were obtained from 22 companies. The results from the analysis of the data show that even in companies using TQM, there is a gap between the factors of performance perceived by employees as being important, and the factors which are emphasized by their organizations. However, some of the key goals of TQM – customer service and satisfaction, and quality improvements – are among the highest rated factors in terms of both importance and emphasis.

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References

1987Relevance Lost: The Rise and Fall of Management Accounting 1991The performance measurement manifesto.1983Measuring manufacturing performance: a new challenge for managerial accounting research 1984The evolution of management accounting 1991Performance measurement in service businesses 1990The New Performance Challenge: Measuring Operations for World-Class Competition 1991Measure Up!: Yardsticks for Continuous Improvement 1993Total Quality Management: The Route to Improving Performance

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