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Performance measurement system in supply chain management (SCM) has been receiving increasing attention by business organizations as a way to evaluate efficiency in supply chain activities. Assessing the performance of supply chain uncovers the gap between planning and actual performance as to trace the potential problems thus ascertain necessary areas for improvement. This research aims to investigate the application of performance measurement system in SCM as well as exploring its relationship with organization’s performance among Malaysian manufacturing firms. By utilizing the questionnaire method, respondents involved were requested to indicate the extent to which they use a number of 24 selected performance measures that are related to SCM. The results show that the majority of the observed manufacturing firms utilize specific performance measurement tools in evaluating the supply chain performance. The current performance measurement techniques, the Balanced Score Card is adopted by around a quarter of the total responding firms followed by Supply Chain Operations References Model – SCOR, which attracts total users of only a fifth of the total respondents. In particular, performance measures under customer service category recorded the highest number of usage followed by cost-based performance measures and operations management. The results of this investigation also unveil few major points that are important to be highlighted. Firstly, the obtained outcomes of this study bring to light the significant relationships between the utilization of supply chain performance measures under customer service, operations management and organizational performance. In addition, this study discovered a significant correlation between the size of the organization and the extent of use of supply chain performance measures and how these two variables positively correlated. Lastly, the findings also suggested that the performance measures for SCM has been playing a crucial role in enhancing the performance of the organizations and is increasingly operated as the firms grow in size. Based on the brief highlighted points listed above, it is not an exaggeration to say that this research contributes new information to the body of knowledge in performance measurement system in SCM and its associations with organizational performance.
Wydawca
Czasopismo
Rocznik
Tom
Strony
3--12
Opis fizyczny
Bibliogr. 39 poz., rys., tab.
Twórcy
autor
- Faculty of Technology Management and Business, Universiti Tun Hussein Onn Malaysia, Parit Raja, 86400, Batu Pahat, Malaysia
autor
- Universiti Tun Hussein Onn Malaysia
Bibliografia
- [1] Banomyong R., Supatn N., Developing a supply chain performance tool for SMEs in Thailand, Supply Chain Management: An International Journal, 16/1, 20-31, 2011.
- [2] Beamon B.M., Supply chain design and analysis: Models and methods, International Journal of Production Economics, 55, 3, 281-94, 1998.
- [3] Shepherd C., Gunter H., Measuring supply chain performance: current research and future directions, International Journal of Productivity and Performance Management, 553/4, 242–258, 2006.
- [4] Aramyan L., Lansink A., Vorst J., Kooten O., Performance measurement in Agri-food supply chains: a case study, Supply Chain Management: An International Journal, 12, 4, 304–15, 2007.
- [5] Morgan C., Structure, speed and salience: performance measurement in the supply chain, Business Process Management Journal, 10, 5, 522–36, 2004.
- [6] Lambert D.M., Pohlen T., Supply chain metrics, International Journal of Logistics Management, 12, 1, 1–19, 2001.
- [7] Chae B., Developing key performance indicators for supply chain: an industry perspective, Supply Chain Management: An International Journal, 14/6, 422–428, 2009.
- [8] Beamon B.M., Measuring supply chain performance, International Journal of Operations & Production Management, 19, 3/4, 275–92, 1999.
- [9] Bullinger H.J., Kühner M., Van Hoof A., Analysing supply chain performance using a balanced measurement method, International Journal of Production Research, 40, 15, 3533–3543, 2002.
- [10] Gunasekaran A., Patel C., Tirtiroglu E., Performance measures and metrics in a supply chain environment, International Journal of Operation & Production Management, 21, 1/2, 71–87, 2001.
- [11] Chan F.T.S., Qi H.J., Chan H.K., Lau H.C.W., Ip R.W.L.A., Conceptual model of performance measurement for supply chains, Management Decision, 41, 7, 635–642, 2003.
- [12] Chan F.T.S., Qi H.J., An innovative performance measurement method for supply chain management, Supply Chain Management – An International Journal, 8, 3, 209–223, 2003.
- [13] Lambert D.M, Cooper M.C., Pagh J.D., Supply chain management: implementation issues and research opportunities, The International Journal of Logistics Management, 9, 2, 1–19, 1998.
- [14] Grant B., Lambert M., Stock R., Ellram M., Fundamentals of logistics management, McGraw-Hill, Maidenhead, 2006.
- [15] De Toni A., Tonchia S., Performance measurement systems: models, characteristics and measures, International Journal of Operations & Production Management, 21, 1/2, 46–70, 2001.
- [16] Chan F.T.S., Performance measurement in a supply chain, International Journal of Advanced Manufacturing Technology, 21, 534–548, 2003.
- [17] Gunasekaran A., Patel C., McGaughey R.E., A framework for supply chain performance measurement, International Journal of Production Economics, 873, 333–347, 2004.
- [18] Huang S.H., Sheoran S.K., Wang G., A review and analysis of supply chain operations reference SCOR model, Supply Chain Management: An International Journal, 9, 1, 23–29, 2004.
- [19] Lockamy A., McCormack K., Linking SCOR planning practices to supply chain performance: an exploratory study, International Journal of Operations & Production Management, 24, 11–12, 1192–218, 2004.
- [20] Li S., Subba Rao S., Ragu-Nathan T.S., RaguNathan B., Development and validation of a measurement instrument for studying supply chain practices, Journal of Operations Management, 23, 618–41, 2005.
- [21] Hervani A.A., Helms M.M., Performance measurement for green supply chain management, Benchmarking: An International Journal, 12, 4, 330–353, 2005.
- [22] Cuthbertson R., Piotrowicz W., Performance measurement systems in supply chains, a framework for contextual analysis, International Journal of Productivity and Performance Management, 60, 6, 583–602, 2011.
- [23] Angerhofer B.J., Angelides M.C.T., A model and a performance measurement system for collaborative supply chains, Decision Support Systems, 42, 283–301, 2006.
- [24] Saad M., Patel B., An investigation of supply chain performance measurement in the Indian automotive sector, Benchmarking: An International Journal, 13, 1/2, 36–53, 2006.
- [25] Johnson M., Templar S., The relationships between supply chain and firm performance: the development and testing of a unified proxy, International Journal of Physical Distribution & Logistics Management, 41, 2, 88–103, 2011.
- [26] Bhagwat R., Sharma M.K., Performance measurement of supply chain management: a balanced scorecard approach, Computers & Industrial Engineering, 53, 1, 43–62, 2007.
- [27] Chia A., Goh M., Hum S., Performance measurement in supply chain entities: balanced scorecard perspective, Benchmarking: An International Journal, 16, 5, 605–620, 2009.
- [28] Shi M., Yu W., Supply chain management and fi- nancial performance: literature review and future directions, International Journal of Operations & Production Management, 33, 10, 1283–1317, 2013.
- [29] Akyuz G.A., Erkan T.E., Supply chain performance measurement: a literature review, International Journal of Production Research, 48, 17, 5137–5155, 2010.
- [30] Ellram L.M., Liu B., The financial impact of supply management, Supply Chain Management Review, 6, 6, 30–37, 2002.
- [31] Bryant L., Jones D.A., Widener S.K., Managing value creation within the firm: an examination of multiple performance measures, Journal of Management Accounting Research, 161, 107–131, 2004.
- [32] Baier C., Hartmann E., Moser R., Strategic alignment and purchasing efficacy: an exploration analysis of their impact on financial performance, Journal of Supply Chain Management, 44, 4, 36–52, 2008.
- [33] Fullerton R.R., Wempe W.F., Lean manufacturing non-financial performance, and financial performance, International Journal of Operations & Production Management, 29, 3, 214–240, 2009.
- [34] Flynn B.B., Huo B., Zhao X., The impact of supply chain integration on performance: a contingency and configuration approach, Journal of Operations Management, 28, 1, 58–71, 2010.
- [35] Ahmad K., The adoption of management accounting practices in malaysian small and medium-sized enterprises, Asian Social Science, 10, 2, 236–249, 2013.
- [36] Ahmad K., Mohamed Zabri S., The effect of nonfinancial performance measurement system on firm performance, International Journal of Economics and Financial, 6, S6, 50–54, 2016.
- [37] Frezatti F., The “economic paradigm” in management accounting return on equity and the use of various management accounting artifacts in a Brazilian context, Managerial Auditing Journal, 22, 5, 514–532, 2007.
- [38] Ismail T.H., Performance evaluation measures in the private sector: Egyptian practice, Managerial Auditing Journal, 22, 5, 503–513, 2007.
- [39] Gosselin M., An empirical study of performance measurement in manufacturing firms, International Journal of Productivity and Performance Management, 54, 5/6, 419–437, 2005.
Uwagi
Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2018).
Typ dokumentu
Bibliografia
Identyfikator YADDA
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