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1 2008

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An empirical study of performance measurement systems in manufacturing companies

Carr J. E., Hasan M.

Journal of Achievements in Materials and Manufacturing Engineering

2008

Vol. 31, nr 2

616-621

Purpose: The aims of this study were to, determine the current state of performance measurement systems in New Zealand manufacturing companies and determine what approaches to performance measurement are used by New Zealand manufacturer. Design/methodology/approach: A questionnaire, sent out to a sample of New Zealand manufacturing companies, was used to determine the current state of performance measurement systems in New Zealand. More specifically, manufacturers New Zealand wide were asked to what extent they used various performance measures, whether they had a performance measurement system in place and if so, what type and whether or not they had an enterprise planning system or any information system to support their PMS. The study also ascertained the manufacturers view on the topics of linking performance measures to staff compensation, and whether there had been cost savings and/or improvements in revenue generation as a result of PMS. Findings: New Zealand manufacturer's are not only aware of, but are also implementing modern performance measurement system. Furthermore, the respondents indicated that the non financial measures are being used more frequently than the financial. However, it is important and somewhat disappointing to note that irrespective of the type of PM approach adopted, the majority of the respondents’ information systems are not giving good support to their performance measurement endeavours. It appears that the respondents information systems are still very much attuned to the historical dominance of the financials. This is perhaps not all that surprising even when the system is an ERP. ERP systems are typically modularised and if expense or time is an issue with the information system implementation, it is the financial module that organisations typically implement before anything else. Practical implications: World class performance measurement techniques are being used, and there are indications that financial as well as non-financial measures are being used. Whether the organizations have got the balance right is something they may only have a better feel for over time. It also appears that the PMS are not being reviewed or modified as often as might have been anticipated from the literature. Certainly the literature is adamant that a PMS should not be static and must change to reflect the organizational strategy and business environment in which it operates. Originality/value: There have been indications that some organizations have implemented an ERP system in order to keep it up with their competitors. It is hoped that this is not what has happened with the new PMS approaches.