• Title/Summary/Keyword: Integrated Performance Measurement

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Integrated Performance Measurement as a Strategic Management Accounting Approach: A Case of Beverage Businesses in Thailand

  • PHORNLAPHATRACHAKORN, Kornchai;PEEMANEE, Jindarat
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.8
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    • pp.247-257
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    • 2020
  • This study aims to examine the effects of integrated performance measurement on firm success of beverage businesses in Thailand. Integrated performance measurement, organizational commitment, organizational citizenship behavior, and firm success are the main variables of the study. In this study, all 653 beverage businesses from Department of Business Development, Ministry of Commerce, Thailand are the samples of the study. The data collection was provided during February - April, 2016. A mail survey procedure via questionnaire was used for data collection. 163 responses were received. Of the surveys completed and returned, 159 were usable. The structural equation model (SEM) is conducted to examine the effects of integrated performance measurement on organizational commitment, organizational citizenship behavior and firm success. The results show that integrated performance measurement positively influences organizational commitment, organizational citizenship behavior and firm success. Organizational commitment positively affects both organizational citizenship behavior and firm success while organizational citizenship behavior positively impacts firm success. In summary, integrated performance measurement as a strategic management accounting approach is a key determinant of firms' business outcome. Firms need to support their resources and capabilities in developing, implementing, utilizing, and maintaining integrated performance measurement. Potential discussion, conclusion, and suggestions and directions for future research are highlighted.

Development and Implementation of an Integrated Evaluation System for Continuous Maturity of IS Performance (정보화 수준 제고를 위한 통합평가 시스템 개발 및 적용)

  • Kim, Injoo;Leem, Choon Seong
    • Journal of Korean Institute of Industrial Engineers
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    • v.29 no.1
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    • pp.100-113
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    • 2003
  • In order to improve business competency by the IS(Information Systems), every enterprise needs to evaluate the current level of IS performance and their utilization. The evaluation that measures the performance of enterprise information systems and diagnoses their effectiveness of business goals and efficiency of resources should represent the useful informations based on sustainable goal-oriented viewpoints to managers. This work develops an integrated evaluation system for continuous maturity of information systems performance, enabling enterprises to achieve their goals of information systems and related business strategies. The integrated evaluation system has been applied to performance measurement of information systems with a huge set of real data from domestic industries for three years, and proven reliable and practical.

A Development of Risk Performance Index for Mega-project Performance Measurement in view of the integrated Cost/Schedule/Risk (비용/공정/위험 통합 관점에서 메가 프로젝트 성과측정을 위한 위험성과지수 개발)

  • Kim, Seon-Gyoo;Park, Kyoo-Young;Yu, Young-Jeong
    • Korean Journal of Construction Engineering and Management
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    • v.10 no.1
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    • pp.69-77
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    • 2009
  • Recently, a research of the urban regeneration has been performed very actively. This is one of the efforts to resolve various social and economic problems coming from the existing deteriorated building and facilities by new urban development or redevelopment. However, an urban regeneration has a characteristic to be unable to ensure the project performance due to the exposed numerous risks coming from the various and complex stake-holders, and its mega sizes. This paper proposes the method of risk performance index in order to improve an efficiency of performance measurement expanding to the risk view point from the existing integrated cost/schedule performance measurement. A risk performance index is compatible with the existing EVMS, and can make the performance measurement in 3 dimensions of the integrated cost/schedule/risk with 18 sub-indexes and variables.

A Delphi Approach to the Development of an Integrated Performance Measurement and Management Model for a Car Assembler

  • Shawyun, Teay
    • Industrial Engineering and Management Systems
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    • v.7 no.3
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    • pp.214-227
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    • 2008
  • Today's dynamic competitiveness requires an organization to improve its performance measurement and management. Quality Management Systems (QMS) abound, the main ones being: ISO series, Malcolm Baldridge National Quality Award (MBNQA), European Forum for Quality Management (EFQM), Six Sigma Business Scorecard and the Balanced Scorecard. Based on the literature, the IPMMM (Integrated Performance Measurement and Management Model) identified 7 key synthesized factors: leadership, strategy management and policy, customer and market, learning and growth, partnership and resources, internal processes and business results that are employed to investigate the key performance indicators of a car assembler using the Delphi methodology. In the 2 rounds of Delphi panels consisting of 20 senior management personnel, the $1^{st}$ round of 198 indicators in the IPMMM yielded 90 indicators. The $2^{nd}$ round yielded 43 performance indicators with 18 rated as critical based on the % assigned in the $1^{st}$ and $2^{nd}$ priority rating of "very important factor" and "key performance indicator" that must be ranked high on both of the priorities. The very critical indicators appeared to be: defect percentage and first time capability (tie in $1^{st}$ place) and revenue, goal setting, customer satisfaction index, on-time delivery, brand image, return on investment, Claim Occurrence Ratio, and debt being ranked from $3^{rd}$ to $10^{th}$. It can be surmised that an organization can identify and develop an appropriate set of performance indicators through the Delphi methodology and implement and manage them based on the Balanced Scorecard.

A Risk Performance Measurement System for the Mega-Project

  • Kim, Seon-Gyoo
    • Architectural research
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    • v.12 no.1
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    • pp.57-64
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    • 2010
  • In recent years, interests and studies on the urban regeneration projects have been increased and largely conducted. It is a part of the effort that solves some social and economical problems occurred by deteriorated buildings and degraded infrastructures through new urban regeneration projects or redevelopment projects. However, the urban regeneration projects show the characteristics that can not guarantee in the project performance because the projects have various and complex stakeholders related to these projects and are exposed to lots of risks due to its huge scale. This study proposed the risk performance index method to improve the efficiency of the overall performance measurement for a mega-project by extending from the traditional cost/schedule based performance measurement system. The risk performance index method proposed in this study has a similar system to the EVMS, and makes possible to perform a three dimensional integrated performance measurement in cost/schedule/risk through 18 different indexes that compose the risk performance index.

A Risk Performance Measurement System for the Construction Project

  • Seon Gyoo Kim;Jin Bong Kim;Moon Serk Young;Bong Cheol Jeon;Han Kim;Young Jeong Yu
    • International conference on construction engineering and project management
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    • 2009.05a
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    • pp.1591-1598
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    • 2009
  • Recently, the researches on the urban regeneration projects have been performed very actively. It is a part of the effort that solves some social and economical problems occurred by deteriorated buildings and degraded infrastructures through new urban regeneration projects or redevelopment projects. However, the urban regeneration projects show the characteristics that can not guarantee in the project performance because the projects have various and complex stakeholders related to these projects and are exposed to lots of risks due to its huge scale. This study proposed the risk performance index method to improve the efficiency of the overall performance measurement for a mega-project by extending from the traditional cost/schedule based performance measurement system. The risk performance index method proposed in this study has a similar system to the EVMS, and makes possible to perform a three dimensional integrated performance measurement in cost/schedule/risk through 18 different indexes that compose the risk performance index.

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Analysis of Integrated Navigation Performance for Sensor Selection of Unmanned Underwater Vehicle (UUV) (무인잠수정 센서 선정을 위한 복합항법 성능 분석)

  • Yoo, Tae-Suk;Kim, Moon Hwan
    • Journal of Ocean Engineering and Technology
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    • v.28 no.6
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    • pp.566-573
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    • 2014
  • This paper presents the results of an integrated navigation performance analysis for selecting the sensor of an unmanned underwater vehicle (UUV) using Monte Carlo numerical simulation. An inertial measurement unit (IMU) and Doppler velocity log (DVL) are considered to build the integrated navigation system. The position error and price of the sensor are selected as performance indices to evaluate the volunteer integrated navigation systems. Monte-Carlo simulation is introduced to analyze the circular error probability (CEP) and its variance. Simulation results provide the proper sensor combination for integrated navigation in relation to the performance and price.

A Design and Implementation of Integrated Performance Measurement System for Internet Routers (인터넷 라우터 통합 성능측정 시스템의 설계 및 구현)

  • Yu, Ki-Sung;Kim, Jae-Hwan;Shin, Jae-Wook;Cho, Gi-Hwan;Chung, Jin-Wook
    • Journal of Internet Computing and Services
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    • v.8 no.4
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    • pp.31-40
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    • 2007
  • This paper presents a design and implementation of integrated performance measurement system to effectively assess the performance of internet router devices. Firstly, we examine the internet standards to extract performance metrics and the performance related tools available in public, then suggest a functional relationship among them, System architecture, user interface and database are presented as a whole system design. Finally, based the design detail, the system implementation has been described.

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Measurement Delay Error Compensation for GPS/INS Integrated Systems

  • Lim, You-chol;Joon Lyou
    • 제어로봇시스템학회:학술대회논문집
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    • 2002.10a
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    • pp.33.1-33
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    • 2002
  • The INS provides high rate position, velocity and attitude data with good short-term stability while the GPS provides position and velocity data with long-term stability. By integrating the INS with GPS, a navigation system can be achieved to provide highly accurate navigation performance. For the best performance, time synchronization of GPS and INS data is very important in GPS/INS integrated system. But, it is impossible to synchronize them exactly due to the communication and computation time-delay. In this paper, to reduce the error caused by the measurement time-delay in GPS/INS integrated systems, error compensation methods using separate bias Kalman filter are suggested for both the...

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INS/vision Integrated Navigation System in Environments with Insufficient Number of Landmarks (랜드마크가 충분하지 않은 환경에서의 관성/비전 통합항법시스템)

  • Kim, Youngsun;Hwang, Dong-Hwan
    • The Transactions of The Korean Institute of Electrical Engineers
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    • v.63 no.1
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    • pp.123-131
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    • 2014
  • An INS/vision integrated navigation algorithm is proposed for environments with insufficient number of landmarks. In the proposed algorithm, the raw measurements on the focal plane are directly used in order to cope with the situation where the number of landmarks are not sufficient. In addition to this, the combination of landmarks, which has smallest value of DOP, is used in the update of measurement in order to improve navigation performance. In order to evaluate the performance of the proposed integrated navigation system, Monte-Carlo simulation and van test was performed. The results of the simulation and experiment show that the proposed navigation system gives better navigation performance than an INS/vision integrated navigation system which does not use the raw measurements on the focal plane and the navigation system provides navigation solutions even in environments with insufficient number of landmarks.