Performance Measurement Management Research Articles

Measurement of Supply Chain Management Performance in Sago Flour Business Using the Supply Chain Operation Reference (SCOR) Method to Increase SME Productivity

Sago Flour UKM Pak Hamid is one of the players in the sago flour industry in Meunaro Village, Peureulak District, East Aceh Regency. The problems experienced were the difficulty of obtaining sago raw materials in the nearest area, delays in sago raw materials from the time of ordering, and the weather often rained in certain months so that the river water was cloudy. The purpose of the following experiment is to see what aspects are the influence of management capacity on Peureulak Sago Flour SMEs, calculate supply chain processing capacity in Sago Flour SMEs using supply techniques, find out the proposed supply chain management performance restoration. The method used means method (SCOR) which is a reference example of supply chain management activities based on procedures which are divided into 5 systems, namely planning, sourcing, creating, delivering, and returning. The results of this study share the final value of supply chain performance in sago flour SMEs is 56.9117 in the average category (Average), then the proposed improvements that can be made by sago flour SMEs in plan activities by adding suppliers to meet the shortage of raw materials, sago flour SMEs are expected to have their own sago stem plants, source by discussing business rules with suppliers, make by adding some new employees, deliver by improving good communication with consumers, improve service to consumers, and make tubs for clean water supplies, return by throwing water when the flour has settled and replaces it with clean water, wash the dregs filter cloth.

Supply Chain Management Performance Measurement. Case Studies from Developing Countries

Supply chain management is critical for companies (suppliers, distributors, manufacturers, and retailers) and researchers. Supply chain sustainability is important in Developing Countries. To evaluate the performance of supply chains in companies located in Developing Countries like Albania and Kosovo, this article will examine the findings of the Supply Chain Operation Reference (SCOR) model. Utilizing the SCOR model can improve a company’s chances of survival and rivalry in the market. The selection of Performance Attributes appears to be the standard for measuring performance. By contrast, Snorm De Boer normalization equates the importance of Key Performance Indicators (KPIs), the Analytical Hierarchy Process (AHP) calculates the weighted criteria of KPIs, and Objective Matrix (OMAX) analyzes the measurement results of the KPIs. This article identifies unexplored areas for future research that will be beneficial in the field of supply chain management, such as the creation of supply chain performance metrics, creation of a model that is tightly integrated into the supply chain, and handling supply chain-related problems and issues.

Green Supply Chain Management Performance Measurement Using the Balanced Scorecard - Analytic Network Process in the Fresh Dairy Industry

The objective of this study was to obtain an overview of the process and measure the performance of Green Supply Chain Management in the dairy industry in Bandung area, West Java, Indonesia. The method used in this research is the Balanced Scorecard - Analytic Network Process to measure the performance of Green Supply Chain Management. Data was collected through the observation, in-depth interviews, questionnaires, and literature studies. The research findings show that some Key Performance Indicators has not been achieved the target, and must be improved to optimize the overall Green Supply Chain Management. The novelty of this research concerning to the importance of business organizations paying attention on Green Supply Chain Management for the long term. The open market for the domestic fresh milk industry is very vulnerable to threats due to environmental issues. Therefore, the results of this study are expected to be a reference for other business organizations.

Performance measurement framework of green supply chain implementation in the context of Indian manufacturing organizations

Purpose This research aims to explore the various green supply chain management (GSCM) performance measures and develop the efficient performance measurement framework for evaluation of influence of GSCM adoption on organizational performance.Design/methodology/approach This research proposes a hybrid framework of Pythagorean fuzzy analytic hierarchy process and Pythagorean fuzzy weighted aggregated sum product assessment technique. The usefulness of proposed framework is validated using empirical case example of Indian manufacturing organization.Findings The finding reveals that the overall performance of case organization is 67.03% based on define set of performance measures. Further, the proposed framework has been validated with other three Indian automobile manufacturing organizations. The results obtained were confirmed with selected empirical case company. The proposed hybrid framework provides the effective path to measure and benchmark the impact of each performance measures on system performance.Research limitations/implications This research is limited to automobile sector of India; hence the results obtained in this study may not be comprehensibly used to other sectors due to different product and process fields.Originality/valueThis research aids the industrial practitioners to effectively implement the green supply chain management (GSCM) and helps them to boost the overall performance of business organizations in three dimensions of sustainability.

Strategic Management Accounting and Performance Measurement Systems: A Loose Coupling?

This study aims to clarify the association between strategic management accounting (SMA) and performance measurement system (PMS) based on configurational and contingency theories assumptions. For that, data were collected from 98 higher-level accounting managers working in Saudi companies listed at the Saudi Exchange's Main Market at the end of 2022. The results show that there is a positive and significant correlation between SMA and PMS, and there is a statistically significant positive effect of the level of practicing SMA on PMS adopted by surveyed companies. This means that the company that is practicing SMA in higher level tends to adopt a non-traditional PMS. The results also show that there is a statistically significant difference between surveyed companies in the level of performance due to the linkage between their PMS and SMA practices. Appropriate linkage between SMA and PMS leads for better performance. However, the present study supports the idea that SMA can be a contextual factor affecting the type of PMS adopted by companies. Keywords: Strategic management accounting, performance measurement systems, contextual factor, Saudi Exchange's Main Market. DOI: 10.7176/RJFA/14-10-06 Publication date: May 31 st 2023

Performance prediction of a textile reverse logistics system using DEA and ANFIS hybrid models

Due to the growing call to embrace environmentally responsible and sustainable business practices, textile reverse logistics (TRL) and recovery practices, such as reusing, remanufacturing, or recycling, are gaining prominence. Textile recycling companies can simultaneously obtain economic and environmental benefits via more efficient RL practices. However, a system for measuring these efficiencies is paramount, as it is impossible to run a reverse logistics system efficiently without the ability to measure its performance. Studies on performance measurement of TRL firms are completely lacking, and those of the general RL literature use manual systems that require longer time and participation of many workers to complete. In this study, we develop a performance prediction model based on DEA and ANFIS. Data for the ANFIS were derived from the DEA computation. To enhance the model, PSO, GA, and Jaya algorithms were introduced to tweak the ANFIS parameters. Results from the ANFIS hybrid models reveal ANFIS-Jaya to have a better prediction accuracy with R2 of 0.9832 and 0.9851 in training and testing datasets, respectively. This study contributes to the RL performance management literature and the limited research on used clothing collection, textile recycling, and RL performance management measurement.

The measurement of asset management performance of water companies

This study explores asset management performance of Portuguese water supply companies operating in the bulk market. The focus of the analysis are the managerial practices and the condition of infrastructures. This assessment is based on the information conveyed by the indicators collected by the Portuguese water and waste services’ regulator authority (ERSAR) between 2016 and 2020. The main contribution of this research is to propose innovative methods to enhance the knowledge on asset management practices in the water sector. Two Benefit-of-the-Doubt (BoD) Composite Indicators are developed to highlight different aspects of asset management approaches. The first reflects organisations’ performance in maintaining their infrastructures at acceptable operational levels, and the other reveals their maturity in asset management practices. Robust and conditional approaches for estimating the BoD indicators are applied, allowing to obtain results that account for the effect of contextual variables on companies’ performance. Additionally, the performance of the companies is analysed over a 5-year period. The results show that there is significant room for improvement given the indicators’ values estimated in the benchmarking analysis. The type of management systems and areas of intervention (urban, semi-urban or rural) are factors that present significant impact in asset management performance. The analysis of trends in the evolution of performance over time revealed improvements both in the companies’ managerial practices and operational results.

УПРАВЛІННЯ ЗМІНАМИ В ПРОЄКТАХ ПІДВИЩЕННЯ ОПЕРАЦІЙНОЇ ЕФЕКТИВНОСТІ ГІРНИЧО-МЕТАЛУРГІЙНИХ КОМПАНІЙ

The article aims to delineate the implementation procedure for business process transformation projects in mining and metallurgical companies, utilizing Performance Management as a mechanism to amplify operational efficiency and attain desired outcomes through the application of change management tools. To ameliorate operational efficiency in metallurgical companies, the article proposes the execution of projects encompassing business process transformation and the adoption of programs that integrate lean manufacturing and product quality enhancement methodologies (Lean Six Sigma), in conjunction with other performance management measures. It is demonstrated that the effectiveness of such projects hinges upon the adept utilization of change management tools. Change management is underscored as a pivotal component of any endeavor aimed at enhancing operational efficiency, necessitating the utilization of appropriate change management tools tailored to each specific case. The article provides exemplifications of innovative approaches targeting the augmentation of operational efficiency in metallurgical enterprises through technological and process alterations, while also addressing the phenomenon of «resistance to change.» It presents a procedural framework for adopting a project-oriented approach to effectually transform business processes in the mining and metals sector. The article emphasizes that one of the primary challenges encountered by business process reengineering initiatives resides in the implementation of changes within organizational processes. Change management is deemed an indispensable element of any project aimed at enhancing operational efficiency. Furthermore, it asserts that change management can pose challenges for businesses, particularly those operating in dynamic environments characterized by evolving technology and requirements. It is proved that for the successful implementation of innovations in metallurgy, it is imperative to ensure effective communication with all stakeholders, including management, employees, customers, authorities and suppliers.

Influência das práticas de gerenciamento de mídias sociais no desempenho de hotéis

Abstract Purpose: This paper aims to examine the influence of social media management practices on hotel performance. Originality/value: The hotel industry is undergoing organizational transformations due to the insertion of social media as a communication platform that engages customers. Given this, verifying whether social media can collaborate on internal resources and help the companies’ performance has been a potential source of studies. Design/methodology/approach: The study sample comprised 67 hotels. To this end, hotel managers conducted face-to-face interviews to collect data from their respective hotels. Data were collected using social media management practices and performance measures measured through RevPAR (a revenue division by total rooms available) and online review scores from Booking.com. Exploratory factor analysis and multiple regression analysis were applied to evaluate the study’s hypotheses from a quantitative approach. Findings: It was evidenced that social media management practices can be categorized into monitoring and comment responsing practices and the dimension of responsiveness and information dissemination practices. These practices positively influence hotel performance measured through online review scores and revenue measured through RevPAR. Given the results, it is expected that hotels will have competitive advantages by managing their resources with the help of social media and that studies in this sector will gain more visibility.

The role of the banks' rating system in the allocation of loans

The subject of this paper is the analysis of the application of banking internal credit risk measurement models for the purpose of calculating the minimum regulatory capital. The Basel Committee established proposals for an internal rating-based approach (IRB approach-internal rating-based) to capital requirements for credit risk. Such an approach, which relies on the bank's internal assessment of counterparties and exposures, can ensure two key objectives: the first is additional risk sensitivity, in which capital requirements based on internal ratings can be much more sensitive on the drivers of credit risk of economic losses in the banking portfolio; the second is incentive compatibility, where the appropriate structure of the RBI approach can provide a framework that encourages banks to continue to improve their internal risk management practices. The internal ranking approach aims to improve the safety and soundness of the financial system. The paper defines the terminology and classification of the rating system. The probability of default (PD-probability at default) and the other two risk components LGD (loss given default) and EAD (exposure at default) are key input parameters for the calculation of regulatory capital. The rating system is, therefore, a significant driver of risk management and financial performance measurement. To be in a position to demonstrate to supervisors that an internal rating system should be used for the purposes of determining minimum regulatory capital requirements, banks must first demonstrate that the rating system is an integral part of their ongoing operations and risk management culture.

Green Supply Chain Management Performance Measurement in Palembang Rubber Industry

Rubber is one of the non oil-gas product from South Sumatera. However, several companies in this sector are not yet concerned with environmental aspects. Most companies have a profit-oriented goal regardless of environmental aspects especially waste management. The environmental aspect has not been integrated into the supply chain in practice so that its implementation has not been effective. Green supply chain management is a way to integrate it. Applications of green supply chain management in companies could help to minimize the impact of environmental pollution. However GSCM performance measurement has not been widely carried out in the rubber processing industry, especially those located in South Sumatra. So the aim of this research is to analyze the performance of GSCM using the green SCOR model. The results showed that the value of GSCM performance in PT. Sunan Rubber Palembang is categorized as average with a value of 64.03.

Studi Kinerja Rumah Sakit Berbasi Balance Scored (Studi Kualitatif di RSUD Kota Madiun di Lingkungan Manajemen)

Background: Organizational performance is something produced by an organization in a certain period with reference to established standards. Management performance measurement aims at work efficiency using balanced score card (BSC), which is a performance measurement solution. BSC consists of two dimensions: financial and non-financial dimensions. The purpose of the study was to describe the measurement of the performance of the Madiun City general hospital using the Balance Scorecard method.Methods: Research design uses qualitative descriptive methods. The selection of informants was obtained from observations and interviews to employees of the Madiun Citygeneral hospital with 7 respondent. This study used purposive sampling techniques. Research instruments with observation sheets, interview guidelines and documentation studysheets.Results: The results of the study at the general hospital in Madiun City area showed that financial performance was considered good, the achievement of customer satisfaction levels in 2020 was quite good, the perspective of internal business processes could not be achieved at standard numbers due to the Covid-19 pandemic, the achievement of employee satisfaction levels in the good category even though there were 3 elements that were considered less good.Conclusions: The results of the research conducted are expected by the hospital should use performance assessment based on the concept of balance score card to implement and integrate the strategic planning of the hospital. Hospitals also need to improve employee capabilities by providing training to employees in turns, or organizing inhouse training to save costs. The perspective of benefit performance is that the poor must be served in Madiun City Hospital.

Balance revisited: towards deeply functioning practices for actors and organisations

This essay revisits the concept of balance and seeks to understand balance as a meta-level principle of any management control and performance measurement system. The essay builds a conceptual background for the concept of balance and unveils several perspectives to be taken to achieve balance, i.e., the different perspectives and viewpoints that should be somehow set into purposeful proportions regarding each other. The relevance of revisiting the concept of balance lies in the possibility to form practices that are deeply and sustainably functioning and constructive for different actors, organisations or other entities. This thought is addressed by using a lighthouse metaphor, in this essay.

Probabilistic Bridge Deterioration Prediction, Applied Analytics, and Predictive Modeling

Designing a new bridge structure or designing the rehabilitation of an existing bridge is a time-consuming process. It is important for bridge owners to proactively assess their structures to make sure that by the time rehabilitation or replacement is required, the design phase elements of such a project, including necessary permits, are ready. Assessing future bridge structure condition also helps the owner to evaluate a variety of design choices or options based on the risk imposed by each alternative. Federal regulations (MAP-21) have required state transportation agencies to implement asset management performance measures. Asset management performance strategies are arguably principal in guiding transportation infrastructure investments. Predicting future asset condition helps businesses and engineers to allocate and utilize the available resources in a direction that keeps the existing bridge inventory in the best possible condition, as well as serves the public. Prediction of bridge future condition also assists engineers and bridge owners in making decisions based upon quality information and well-defined and considered objectives [1]. The core element of any bridge management system is the database containing physical condition–rating data obtained through regular inspection and maintenance activities over a significant amount of time. Consequently, asset management relies on having an accurate inventory and condition assessment of assets in real time. One significant problem lies in the stochastic nature of traffic that transpires over time. This research focused on using the Markov process to predict future bridge condition state based on bridge inspection data inputs. Markov chain modeling was selected for this study because bridge condition ratings have a stochastic nature that requires an appropriate deterioration prediction method. The goal was to create a computational tool to predict bridge and highway degradation and assess such a structure’s long- term performance. As a proposed update to the National Bridge Inspection Standard, this study offers two methods for making changes to bridge inspection intervals. Both ways consider risk a significant contributing factor to the deciding criteria, for which this paper presents methodology to perform such a risk calculation..

How performance measurement can support achieving success in project-based operations

This paper investigates the existing and missing connections between the concepts of project management success and organizational success. We build a theoretical framework of the concepts and elaborate on it by examining three innovation project cases—a smart-city project with little organizational success-driven performance measurement, a product development project with overly ambitious project management goals but an overall positive organizational impact, and an R&D project involving practically no project management performance measurement since organizational success was considered paramount. Our unit of analysis in these cases is performance measurement in terms of its alignment or misalignment of success. We contribute to the literature by (1) examining the linkage between organizational success and project performance criteria, (2) exhibiting the interrelations, dominance, and use of certain project performance measures in determining whether a project is successful, and (3) offering a framework for understanding how performance measurement can support success in project-based operations.

PERFORMANCE MEASUREMENT PRACTICES IN PROPERTY MANAGEMENT OF PUBLIC HOUSING MALAYSIA

Public Housing (PH) in Malaysia is commonly called for improvement, as property management issues continue to arise. To address these issues, performance measurement plays an important role in monitoring the efficiency and effectiveness of the operation in PH. However, limited performance measurement studies in PH provide an overview of what property management operations are to be measured. Hence, this paper aims to examine the performance measurement practices adopted in public housing. From here, six overarching themes, particularly management in tenancy, maintenance, building, social, financial, and administrative are identified. These six main themes are further divided into nineteen subthemes. Further, an interview is conducted with PH zone managers from Kuala Lumpur City Hall (DBKL) to examine the current management operation and performance measurement practices in PH Malaysia. This paper provides insightful information on the trend, indicators, and operations in the performance measurement practices in PH.

Clinical performance and quality measures for heart failure management in China: the China-Heart Failure registry study.

Heart failure (HF) remains a major public health problem with increasing prevalence in China. This study evaluated the clinical performance and quality measures for HF management to identify gaps in the standardization of care for patients hospitalized for HF in China. Following the results of China-HF stage I (2012-2015), the second stage of the China-HF was launched in 2017. Among 113 hospitals with ≥100 cases, the China-HF Stage II assessed the quality of care measures for HF and compared results with previous data in China and the US-based Get with The Guidelines-Heart Failure (GWTG-HF) registries. In total, 34938 patients hospitalized with HF were enrolled from January 2017 to October 2020. Echocardiographic left ventricular function and natriuretic peptide test were performed in 93.7% and 93.0% of the cases, respectively. Adherence to standardized guidelines in China-HF stage II was higher than that in the China-HF stage I, but generally lower than GWTG-HF registry with 78.2% of eligible patients was prescribed oral diuretics, 78.7% renin-angiotensin-system inhibitors, and 82.2% beta-blockers. Implantable cardioverter-defibrillators and cardiac resynchronization devices were implanted in 3.9% and 14.6%, respectively. In contrast, the proportion of eligible patients discharged with spironolactone (87.8%) was higher than GWTG-HF. The median length of hospitalization was 9 (6, 12) days, and 938 (2.8%) patients died or withdrew from treatment during hospitalization. Despite significant improvements in the use of guideline-recommended testing and therapy, there remain major gaps in quality of care for patients hospitalized for HF in China that are generally larger than gaps observed in the United States.

Sustainability performance measurement in risk and uncertainty management: An analysis of base of the pyramid supply chain literature

AbstractRisk management in the base of the pyramid (BoP) environment is needed to ensure that firms performance objectives are met. Accordingly, integrating sustainability performance measurement in the supply chain risk management would offer interesting avenues for managing risks in BoP supply chain. Therefore, the paper conceptualizes an intersection between supply chain risk/uncertainty management and sustainable performance measurement. This intersection is then tested by a literature review of 164 BoP SC articles between the years 2000 and 2022. Descriptive, frequency, and correlation analysis identify various risks factors studied in the BoP literature so far, their management strategies and respective performance measures. The findings show a broad strategical aspect of managing SC risks and proffered the tactical or operational level performance measures which along with these practices can manage the related risks. Therefore, their incorporation into the risk management process should be considered. The correlation findings highlight the important role of performance process measures and the impact of these along with the management practices on firm's performance outcomes. The study contributes to supply chain risk and performance management literature by capturing the nexus between BoP and supply chain management.

ANALYSIS AND IMPROVEMENT OF BUSINESS GOALS OF THE ROAD-TRAFFIC ORGANIZATION USING BALANCED SCORECARD (ON PRACTICAL EXAMPLE)

The Balanced Scorecard method retains measures of economical and management performance and supplements these measures with internal and external factors that drive future performances. An organization’s balanced scorecard can be established according to its mission, vision, and strategy. The balanced scorecard includes a series of targets and measurements and instructs members about the causeand-effect relationship in the organization’s strategy. In this paper authors have shown the use of BSC in road-traffic organization`s goals and how these goals and organizations perspectives can be improved.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN TAX PLANNING SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI PERIODE 2016-2020

Profit management is an activity carried out by the company's management to manipulate profit figures in the company's financial statements. Profit management is a system that managers logically do to change the value of profits and is designed using evaluation methods. The purpose of changing accounting techniques and accounting procedures is to benefit from different parties. Profit is one of the important elements in financial statements used to measure management performance. 
 Profit is one of the important elements in financial statements used to measure management performance. The purpose of this study is to analyze and test the influence of Good corporate governance on profit management through Tax planning. The population in this study is manufacturing companies of the Textile and Garment sub-sector. The semple retrieval technique was determined by puposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model – Partial Least Square (PLS-SEM). The results of the hypothesis test of direct influence using the Smart PLS 3.0 application, showed that Good corporate governance has a significant effect on Tax planning, Good corporate governance does not have a significant effect on profit management, Tax planning has a positive but not significant effect on profit management. . The results of the hypothesis test of indirect influence show that the variable Good corporate governance on profit management through Tax planning has a positive but not significant effect.