Abstract
In the literature, there are number of models that provide guidelines for the performance measurement system development and examine performance measurement problems from different perspectives. In this paper, some of the most important performance measurement models are considered. Furthermore, comparative analysis of these models, according to 11 criteria, was done. It was noticed that the majority of models takes into account the strategy or goals while determining performance but most of them don't specify performance indicators and only give an indication for their determination. Also, none of models link directly organizational goals and process performance indicators, which would allow model flexibility and adaptibility. On this basis, the need to develop a new model that would overcome these shortcomings was identified, and this represents a direction for further research.
Highlights
In the literature, there are number of models that provide guidelines for the performance measurement system development and examine performance measurement problems from different perspectives
It was noticed that the majority of models takes into account
this represents a direction for further research
Summary
Modeli merenja performansi pomažu u procesu izgradnje sistema za merenje performansi, pojašnjavanjem granica merenja performansi, specificiranjem dimenzija ili aspekata merenja performansi i oni takođe mogu dati uvid u veze između dimenzija performansi (Rouse, & Putterill, 2003, p. 792). Izabrano je 16 modela za merenje performansi koji su najčešće citirani u literaturi. U okviru teorije ograničenja, koriste se tri globalne mere performansi (neto profit, ROI i gotovinski tok) za procenu mogućnosti organizacije da ostvari svoj cilj EFQM model koji je predložila Evropska fondacija za upravljanje kvalitetom, služi za procenu napretka organizacije ka postizanju poslovne izvrsnosti. TQM model sistema za merenje performansi (Sinclair, & Zairi, 1995) zasniva se na konceptu totalnog kvaliteta. Model se sastoji od pet nivoa i osmišljen je tako da se na svakom nivou vrši merenje i procena performansi, i to po tačno određenom postupku. Brownov model za merenje performansi (Brown, 1996) predstavlja makroprocesni model organizacije koji prikazuje veze između pet faza u poslovnom procesu i mere njihovih performansi. BSDD se oslanja na snage Aksiomatskog projektovanja, modela Dekompozicije projektovanja proizvodnih sistema, kao i Analitičkog hijerarhijskog procesa hijerarhije
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