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http://dx.doi.org/10.14400/JDPM.2014.12.1.209

A Case Study and Analysis on the Performance Measurement systems of Manufacturing Companies  

Lee, Sang-Wan (Dong-A University)
Lee, Jeong-Hyeong (Dong-A University)
Publication Information
Journal of Digital Convergence / v.12, no.1, 2014 , pp. 209-219 More about this Journal
Abstract
In this study, questionnaires and field interviews in practice the use of PMS, in assessing companies' usage and employee's perceived importance of performance measures for the characteristics of PMS was investigated. The results of this study can be summarized as follows: First, the companies in the respective business environment and strategies to improve the performance measures reflect, but was using a lot of financial measures. Second, discrepancy-between employee's perceived importance and companies' usage of non-financial measures was showed. Thus, there is a need to develop a variety of performance measures and increase the use of non-financial measures. Third, the company has to consider design and use of PMS to induce the awareness of employees and behavioral changes in order to improve organizational performance.
Keywords
Performance measurement systems; Performance measures; use of PMS;
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