Value-added process-related performance analysis of enterprises acting in cooperative production structures1

Abstract

This contribution presents an approach for the enterprise-related analysis of selected performance parameters based on a value-added process-related perspective. This procedure is termed performance analysis. Within that context especially small and medium-sized manufacturing enterprises operating in networked production structures are focused on. In order to provide a comprehensive approach both hard and soft factors (performance parameters) are considered. As the result of that model an aggregated performance figure is calculated. It is based on the evaluation results of the performance parameters and its corresponding key figures. The article is divided into three main sections: the introduction of principles of performance measurement, analysis and controlling, the derivation of the performance analysis approach and its illustration and the introduction of an example for the performance analysis considering the soft performance parameter ‘climate of cooperation’. The main part of the performance analysis consists of two segments: the value-added process-neutral phases and the value-added process-related phases. In that context specific methodologies and instruments for the determination of performance parameters, corresponding key figures, evaluation functions and weights are introduced. Additionally possible implications on the enterprise management and controlling are discussed and a practical case study is presented. The performance analysis approach represents an important component of the operative enterprise controlling.