在这篇essay中，作者被要求讨论设计和实施有效绩效衡量标准的挑战，并用基于研究的证据支持作者的讨论，参考作者选择的一个或多个组织或例子。以下就是这篇关于实施有效绩效措施的挑战的Management Essay高分范文，供参考。Neely et al. (1997) states that, ‘traditionally performance measures have been seen as a means of quantifying the efficiency and effectiveness of action.’
Business managers usually use different types of performance measures to judge the production levels, demand, operating efficiency and results in order to determine how well their business is operating and whether anything needs to be improved.
In this essay I have been asked to, discuss the challenges of designing and implementing effective performance measures and support my discussion with research-based evidence, referring to one or more organisations or examples of my choice.
When it comes to measuring something the first perception that comes to mind is that things that are measures should be tangible. But how would you go about measuring something that is intangible, such as organisations. Organisations are measured by checking how well they are performing.
However, you cannot just say that an organisations performance is doing well, or some part of operations is not very good, in order to determine how well an operation in an organisation is doing, they need to use some sort of methods that have been used before to prove that it is doing well.
One detailed measure that an organisation can use is the balanced scorecard method. This is a performance measurement framework that adds strategic non-financial performance measures to traditional financial metrics to give managers and executives a more balanced view of organisational performance.
To take the balanced scorecard route, an organisation needs to know their mission statement, the strategic plans and vision, the financial status of the organisation, how the organisation is currently structured and operating, the level of expertise of their employees and the customer satisfaction level.
Once an organisation has analysed the specific and quantifiable results, the balanced scorecard approach can be used to improve the areas where they are deficient.
One company that took the balanced score card approach was, Rockwater, a global engineering and construction company who are a worldwide leader in underwater engineering and construction. In the late 1980’s the industry started changing and Rockwater had to respond to this. Many leading oil companies wanted to develop long-term partnerships with their suppliers rather than choose suppliers based on their low-price competition.
The senior management team decided to develop a vision, ‘as their customers preferred provider, they shall be the industry leader in providing the highest standards of safety and quality to their clients.’
With this vision they also created a strategy which they transformed into the balanced scorecard’s four sets of performance measures, which can be seen below.
For short term financial results Rockwater wanted to implement return on capital employed and cash flow, while profit forecast reliability showed the desire to reduce the historical uncertainty caused by unexpected variations in performance. Project profitability will provide focus on the project as the basic unit for planning and control, while sales backlog h