基于流动资金的制造企业流程绩效评价系统研究
|
摘要
本文的研究目的在于提出一种服务于制造企业流程管理的绩.效.评.价.系.统.(Performance Measurement System,PMS)。本文的研究主要包括以下内容:
(1)分别从PMS的功能、缺陷、指标、框架、设计等方面回顾了PMS的研究文献,探讨了流程PMS的研究思路,为论文其余部分的研究奠定了理论基础。
(2)建立了基于流动资金的业务流程通用模型,探讨了业务流程的构成元素,阐述了业务流程的运行原理,论证了流动资金在业务流程中的基础性地位。
(3)研究了基本流.动.资.金.指.标.(Current Capital Indices,CCI)的性质,证明了基本CCI对企业目标的支持性、对传统指标的包容性、对生产实践的指导性和对流程改善的推动性。
(4)建立了基于流动资金的业务流程绩.效.评.价.指.标.(Performance Measurement Indices,PMI)体系,将业务流程的绩效因素从利益相关者的角度划分为所有者、顾客、管理者、员工和债权人等五个方面,围绕这些方面开发出了相应的PMI。
(5)阐述了流程PMS的运行机制,分析了流程绩效评价的前提条件,在此基础上依次对绩效评价的步骤展开了探讨,包括组织结构的设计、战略指标的分解、业务流程的改善、业务流程的协调、人员业绩的考核以及评价结果的分析。
(6)建立了服务于流.程.绩效评价的信.息.系.统.(Process Information System,PIS),论证了PIS的基本特征,构建了PIS的功能模块,设计了PIS的信息结构,说明了PIS的控制机制,规定了PIS的业务处理,介绍了PIS的报告模式。
本文的主要研究成果在于开发出了一套基于流动资金的流程PMI,设计出了流程PMS的运行机制,建立了服务于流程绩效评价的信息系统。流程的管理即为流动资金的管理,在流动资金的基础上能够建立高效的流程PMS。
The purpose of this research is to introduce one Performance Measurement System (PMS) for process management in manufacturing enterprises. The main work of this thesis includes:
(1)Literatures about PMS are reviewed in five classes, including function, shortages, indexes, frameworks and designing. The research way of Process Performance Measurement System (PPMS) was found out based on the literature review, so the theory basis of the rest parts was set up.
(2)The general business process model based on current capital was constructed. The basic elements of process are discussed, and the operation principles are illuminated, so the key role of current capital was bore out.
(3)The features of basic Current Capital Indices (CCI) were studied. Basic CCI are coherent with strategic goal, can accommodate traditional Performance Measurement Indices (PMI), guide production practice, and boost process improvement.
(4)The process performance measurement indices based on current capital were developed. From stakeholders’perspectives, the process performance factors were separated into five parts including owner-oriented, customer-oriented, manager-oriented, employee-oriented and creditor-oriented, and the indexes were developed separately grounded on those parts.
(5)The operating mechanism of PPMS was illuminated. Firstly the premises of process performance measurement are analyzed. Then the steps of process performance measurement are discussed in turn, including the design of organizations’structure, the decomposition of strategic PMI, the improvement and coordination of business process, the assessment on employees’achievements, and the analysis on measurement results.
(6)Information system for process performance measurement was established. The basic characters of Process Information System (PIS) were discussed, the modules of PIS were developed, the information structure was designed, the control mechanism was explained, and the business treatment was formulated while the report form was introduced.
Through this research, the indexes system of PPMS was created, the operating mechanism was introduced, and the information system was set up. Process management can be taken as current capital management, so efficient PMS for process management can be built on current capital.
(1)分别从PMS的功能、缺陷、指标、框架、设计等方面回顾了PMS的研究文献,探讨了流程PMS的研究思路,为论文其余部分的研究奠定了理论基础。
(2)建立了基于流动资金的业务流程通用模型,探讨了业务流程的构成元素,阐述了业务流程的运行原理,论证了流动资金在业务流程中的基础性地位。
(3)研究了基本流.动.资.金.指.标.(Current Capital Indices,CCI)的性质,证明了基本CCI对企业目标的支持性、对传统指标的包容性、对生产实践的指导性和对流程改善的推动性。
(4)建立了基于流动资金的业务流程绩.效.评.价.指.标.(Performance Measurement Indices,PMI)体系,将业务流程的绩效因素从利益相关者的角度划分为所有者、顾客、管理者、员工和债权人等五个方面,围绕这些方面开发出了相应的PMI。
(5)阐述了流程PMS的运行机制,分析了流程绩效评价的前提条件,在此基础上依次对绩效评价的步骤展开了探讨,包括组织结构的设计、战略指标的分解、业务流程的改善、业务流程的协调、人员业绩的考核以及评价结果的分析。
(6)建立了服务于流.程.绩效评价的信.息.系.统.(Process Information System,PIS),论证了PIS的基本特征,构建了PIS的功能模块,设计了PIS的信息结构,说明了PIS的控制机制,规定了PIS的业务处理,介绍了PIS的报告模式。
本文的主要研究成果在于开发出了一套基于流动资金的流程PMI,设计出了流程PMS的运行机制,建立了服务于流程绩效评价的信息系统。流程的管理即为流动资金的管理,在流动资金的基础上能够建立高效的流程PMS。
The purpose of this research is to introduce one Performance Measurement System (PMS) for process management in manufacturing enterprises. The main work of this thesis includes:
(1)Literatures about PMS are reviewed in five classes, including function, shortages, indexes, frameworks and designing. The research way of Process Performance Measurement System (PPMS) was found out based on the literature review, so the theory basis of the rest parts was set up.
(2)The general business process model based on current capital was constructed. The basic elements of process are discussed, and the operation principles are illuminated, so the key role of current capital was bore out.
(3)The features of basic Current Capital Indices (CCI) were studied. Basic CCI are coherent with strategic goal, can accommodate traditional Performance Measurement Indices (PMI), guide production practice, and boost process improvement.
(4)The process performance measurement indices based on current capital were developed. From stakeholders’perspectives, the process performance factors were separated into five parts including owner-oriented, customer-oriented, manager-oriented, employee-oriented and creditor-oriented, and the indexes were developed separately grounded on those parts.
(5)The operating mechanism of PPMS was illuminated. Firstly the premises of process performance measurement are analyzed. Then the steps of process performance measurement are discussed in turn, including the design of organizations’structure, the decomposition of strategic PMI, the improvement and coordination of business process, the assessment on employees’achievements, and the analysis on measurement results.
(6)Information system for process performance measurement was established. The basic characters of Process Information System (PIS) were discussed, the modules of PIS were developed, the information structure was designed, the control mechanism was explained, and the business treatment was formulated while the report form was introduced.
Through this research, the indexes system of PPMS was created, the operating mechanism was introduced, and the information system was set up. Process management can be taken as current capital management, so efficient PMS for process management can be built on current capital.
引文
[1]Kueng P. Process performance measurement system: a tool to support process-based organizations[J]. Total Quality Management, 2000, 11(1): 67~85.
[2]岳澎,黄解宇.流程管理的演进历程:从幕后到前台,由配角到主角[J].现代管理科学, 2005, (6): 51~52+33.
[3]Mykityshyn M G, Rouse W B. Supporting strategic enterprise processes: an analysis of various architectural frameworks[J]. Information, Knowledge, Systems Management, 2007, 6(1/2): 145~175.
[4]Smith H, Fingar P. Business process management: the third wave[M]. Tampa: Meghan-Kifer Press, 2003.
[5]Weiser J R. Organizational alignment: are we heading in the same direction[J]. The Kansas Banker, 2000, 90(1): 11~15.
[6]Bond T C. The role of performance measurement in continuous improvement[J]. International Journal of Operations & Production Management, 1999, 19(12): 1318~1334.
[7]Kuwaiti M E, Kay J M. The role of performance measurement in business process reengineering[J]. International Journal of Operations & Production Management, 2000, 20(12): 1411~1426.
[8]Quiescenti M, Bruccoleri M, Commare U L, et al. Business process-oriented design of enterprise resource planning (ERP) systems for small and medium enterprises[J]. International Journal of Production Research, 2006, 44(18/19): 3797~3811.
[9]周钟林,严隽薇,戴毅茹.面向过程的企业性能评价参考模板的设计与应用[J].制造业自动化, 2004, 26(2): 23~25+31.
[10]Upton D. Just-in-time and performance measures systems[J]. International Journal of Operations & Production Management, 1998, 18(11): 1101~1111.
[11]Clinton D B, Hsu K C. JIT and the balanced scorecard: linking manufacturing control to management control[J]. Management Accounting, 1997, 79(3): 18~24.
[12]Leachman C, Pegels C C, Shin S K. Manufacturing performance: evaluation and determinants[J]. International Journal of Operations & Production Management, 2005, 25(9): 851~874.
[13]Silver E A. Process management instead of operations management[J]. Manufacturing & Service Operations Management, 2004, 6(4): 273~279.
[14]Neely A, Gregory M, Platts K. Performance measurement system design– a literature review and research agenda[J]. International Journal of Operations & Production Management, 1995, 15(4): 80~116.
[15]Kaplan R S, Norton, D P. The balanced scorecard - measures that drive performance. Harvard Business Review, 1992, (1/2): 71~79.
[16]Preston L, Sapienza H. Stakeholder management and corporate performance[J]. The Journal of Behavioral Economics, 1990, 19: 361~375.
[17]Jones T. Instrumental stakeholder theory: a synthesis of ethics and economics[J]. Academy of Management Review, 1995, 20: 404~437.
[18]Ghalayini A M, Noble J S. The changing basis of performance measurement[J]. International Journal of Operations & Production Management, 1996, 16(8): 63~80.
[19]Hayes R H, Garvin D A. Managing as if tomorrow mattered[J]. Harvard Business Review, 1982, (5/6): 70~79.
[20]Kaplan R S. Measuring manufacturing performance - a new challenge for managerial accounting research[J]. The Accounting Review, 1983, 58(4): 686~705.
[21]Johnson H T, Kaplan R S. Relevance Lost - The Rise and Fall of Management Accounting[M]. Boston: Harvard Business School Press, 1987.
[22]McNair C J, Mosconi W. Measuring performance in an advanced manufacturing environment[J]. Management Accounting, 1987, 69(1): 28~31.
[23]Santori P R, Anderson A D. Manufacturing performance in the 1990s: measuring for excellence[J]. Journal of Accountancy, 1987, 164(5): 141~147.
[24]Cross K F, Lynch R L. The SMART way to define and sustain success[J]. National Productivity Review, 1988-1989, 9(1): 23~33.
[25]Khadem R. One page management: a unified approach to productivity[J]. National Productivity Review, 1988, 8(1): 45~57.
[26]Yoshikawa T, Innes J, Mitchell F. Japanese management accounting– a comparative survey[J]. Management Accounting, 1989(11): 20~23.
[27]Neely A, AlNajjar M. Management learning not management control: the true role of performance measurement[J]. California Management Review, 2006, 48(3): 101~114.
[28]Henri J F. Are your performance measurement systems truly performing[J]. CMA management, 2006, (11): 31~35.
[29]Nanni A J, Dixon J R, Vollman T E. Integrated performance measurement: management accounting to support the new manufacturing realities[J]. Jamal of Management Accounting Research, 1992, 4(Fall): 1~19.
[30]廖燕,曹建安.企业内部绩效评价信息系统特征与结构研究[J].情报杂志, 2006(9): 43~44+47.
[31]White G P. A survey and taxonomy of strategy-related performance measures for manufacturing[J]. International Journal of Operations & Production Management, 1996, 16(3): 42~61.
[32]DeFeo J A, Janssen A. Implementing a strategy successfully[J]. Measuring Business Excellence, 2001, 5: 4~6.
[33]Eccles R G. The performance measurement manifesto[J]. Harvard Business Review, 1991, (1/2): 131~137.
[34]McWhorter L B, Matherly M, Frizzell D. The connection between performance measurement and risk management[J]. Strategic Finance, 2006, (February): 51~55.
[35]DeToni A, Tonchia S. Performance measurement systems– models, characteristics and measures[J]. International Journal of Operations & Production Management, 2001, 21(1/2): 46~70.
[36]Fry T D, Cox J F. Manufacturing performance: local versus global measures[J]. Production and Inventory Management Journal, 1989, 30(2): 52~56.
[37]McNair C J, Lynch R L, Cross K F. Do financial and non-financial performance measures have to agree[J]. Management Accounting, 1990, 72(5): 28~36.
[38]Hendricks J A. Performances measures for a JIT manufacturer: the role of the IE[J]. Industrial Engineering, 1994, 26(1): 26~29.
[39]Banker R, Datar S M, Kaplan R S. Productivity measurement and management accounting[J]. Journal of Accounting, Auditing & Finance, 1989, 4(4): 528.
[40]Hazell M, Morrow M. Performance measurement and benchmarking[J]. Management Accounting, 1992, (12): 44~45.
[41]Birchard B. Making it count[J]. CFO: The Magazine of Senior Financial Executives, 1995, 11(10): 42~44+47~48+50~51.
[42]Drucker P F. The emerging theory of manufacturing[J]. Harvard Business Review, 1990, (5/6): 94~102.
[43]Zairi M. Business process management: a boundaryless approach to modern competitiveness[J]. Business Process Journal, 1997, 3(1): 64~80.
[44]Ghalayini A M, Noble J S, Crowe T J. An integrated dynamic performance measurement system for improving manufacturing competitiveness[J]. International Journal of Production Economics, 1997, (48): 207~225.
[45]Fitzgerald L, Johnston R, Brignall S, et al. Performance Measurement in Service Business[M]. London: CIMA, 1991.
[46]Hall R W. Attaining manufacturing excellence: just-in-time, total quality, total people involvement[M]. Homewood: Dow Jones-Irwin, 1987.
[47]Hayes R J, Wheelwright S C, Clark K B[J]. Dynamic manufacturing: creating the learning organization[M]. New York: Free Press, 1988.
[48]Leong G K, Snyder D L, Ward P T. Research in the process and content of manufacturing strategy[J]. OMEGA International Journal of Management Science, 1990, 18(2): 109~122.
[49]Maskell B H. Performance measurement for world class manufacturing: a model for American Companies[M]. Cambridge : Productivity Press, 1991.
[50]Chen K S, Huang M L. Performance measurement for a manufacturing system based on quality, cost and time[J]. International Journal of Production Research, 2006, 44(11): 2221~2243.
[51]Stalk G. Time - the next source of competitive advantage[J]. Harvard Business Review, 1988, (7/8): 41~51.
[52]Potts D. Just-in-time improves the bottom line[J]. Engineering Computers, 1986, (9): 55~60.
[53]McIlhattan R D. How cost management systems can support the JIT philosophy[J]. Management Accounting, 1987, 69(3): 20~26.
[54]林惠苹,范玉顺,吴澄.基于工作流技术的企业业务过程评价方法[J].计算机集成制造系统– CIMS, 2001, 7(12): 47~52.
[55]Azzone G., Masella C.. Design of Performance Measures for Time-based Companies[J]. International Journal of Operations & Production Management, 1991, 11(3): 77~85.
[56]Garvin, D A. Managing Qualify[M]. New York: The Free Press, 1988.
[57]Crosby R B. Quality is free[M]. New York: McGraw-Hill, 1972.
[58]Cooper R. The rise of activity-based cost systems: part I - what is an activity-based cost system[J]. Journal of Cost Management, 1988, (Summer): 45~54.
[59]Ittner C D, Lanen W N, Larcker D F. The association between activity-based costing and manufacturing performance[J]. Journal of Accounting Research, 2002, 40(3): 711~726.
[60]Galloway D, Waldron D. Throughput accounting part 1 - the need for a new language for manufacturing[J]. Management Accounting, 1988, (11): 34~35.
[61]Cox T. Towards the measurement of manufacturing flexibility[J]. Productivity and Inventory Management, 1989, 30(1): 68~72.
[62]Slack N. Flexibility as a manufacturing objective[J]. International Journal of Operations & Production Management, 1983, 3(3): 4~13.
[63]Gerwin D. An agenda of research on the flexibility of manufacturing processes[J]. International Journal of Operations & Production Management, 1987, 7(1): 38~49.
[64]Son Y K. An economic evaluation model for advanced manufacturing systems[D]. Ph.D. Thesis, Auburn University, 1987.
[65]Gupta Y P, Somers T M. The measurement of manufacturing flexibility[J]. European Journal of Operational Research, 1992, 60: 166~182.
[66]Gustavsson S O. Flexibility and productivity in complex production processes[J]. International Journal of Production Research, 1984, 22: 801~808.
[67]Burgess T F. A review of productivity[J]. Work Study, 1990, (1/2): 6~9.
[68]Ron A J. Measure of manufacturing performance in advanced manufacturing systems[J]. International Journal of Production Economics, 1995, (41): 147~160.
[69]Jonsson P, Lesshammar M. Evaluation and improvement of manufacturing performance measurement systems– the role of OEE[J]. International Journal of Operations & Production Management, 1999, 19(1): 55~78.
[70]Nakajima, S. An Introduction to TPM[M]. Portland: Productivity Press, 1988.
[71]DeGroote P. Maintenance performance analysis: a practical approach[J]. Journal of Quality in Maintenance Engineering, 1995, 1(2): 4~24.
[72]Ron A J. The transformation factor - a tool to evaluate and control production systems[D]. Ph.D. Thesis, Eindhoven University of Technology, 1994.
[73]Sinclair D, Zairi M. Performance measurement: a critical analysis of the literature with respect to total quality management[J]. International Journal of Management Reviews, 2000, 2: 145~168.
[74]Wongrassamee S, Gardiner P D, Simmons J E L. Performance measurement tools: the balanced scorecard and the EFQM Excellence Model[J]. Measuring Business Performance, 2003, 7: 14~29.
[75]Deming. The Deming Prize[EB/OL]. [2005-11-10]. http://www.deming.org/.
[76]NIST. Malcolm Baldrige National Quality Award. [2005-11-10]. http://www.nist.gov/.
[77]EFQM. The EFQM Excellence Model. [2005-11-10]. http://www.EFQM.org/.
[78]Lynch R L, Cross K F. Measure up! Yardsticks for Continuous Improvement[M]. Boston: Blackwell, 1995.
[79]Keegan D R, Eiler R G, Jones C R.. Are your performance measures obsolete[J]. Management Accounting, 1989, (6): 45~50.
[80]Kaplan R S, Norton D P. Using the balanced scorecard as a strategic management system[J]. Harvard Business Review, 1996, 74(1): 75~85.
[81]Kaplan R S, Norton D P. Linking the balanced scorecard to strategy[J]. California Management Review, 1996, 39(2): 53~79.
[82]Kaplan R S, Norton D P. Strategic learning and the balanced scorecard[J]. Strategy and Leadership, 1996, 24(5): 18~24.
[83]Kaplan R S, Norton D P. The strategy focused organization: how balanced scorecard companies thrive in the new business environment,– measures that drive performance[M]. Boston: Harvard Business School Press, 2001.
[84]Bourne M, Mills, J, Wilcox, M, et al. Designing, implementing and updating performance measurement systems[J]. International Journal of Operations and Production Management, 2000, 20(7): 754~771.
[85]Neely A, Mills J, Platts K. Performance measurement system design: developing and testing a process-based approach[J]. International Journal of Operations & Production Management, 2000, 20(10): 1119~1145.
[86]Adams C, Neely A. The performance prism to boost M&A success[J]. Measuring Business Excellence, 2000, 5: 6~13.
[87]Neely A, Adams C, Crowe P. The performance prism in practice[J]. Measuring Business Excellence, 2001, 5(2): 6~11.
[88]Neely A, Adams C, Kenerly M. The performance prism– the scorecard for measuring and managing success[M]. London: Pearson Education Limited, 2002.
[89]Paul H. Weighing it up– a literature review for the balanced scorecard[J]. Journal of Management Development, 1998, 17(7/8):559-563.
[90]Kaplan R S. Devising a balanced scorecard matched to business strategy[J]. Planning Review, 1994, 22(5): 15~48.
[91]Ittn C D, Larcker D F. Empirical research in managerial accounting: a value based management perspective[J]. Journal of Accounting and Economics, 2001, 32(1/2/3): 349~410.
[92]DeBust G K. Does the balanced scorecard improve performance[J]. Management Accounting, 2006, 8(1): 44~48.
[93]Davis S, Albright T. An investigation of the effect of balanced scorecard implementation on financial performance[J]. Management Accounting Research, 2004, 15: 135~153.
[94]Hendricks K, Menor L, Wiedman C. The balanced scorecard: to adopt or not to adopt[J]. Ivey Business Journal, 2004(11/12): 1~7.
[95]Kaplan R S, Norton D P. Putting the balanced scorecard to work[J]. Harvard Business Review, 1993, (9/10): 134~147.
[96]Sinclair D, Zairi M. Effective process management through performance measurement. part I: applications of total quality-based performance measurement[J]. Business Process Re-engineering & Management Journal, 1995, 1(1): 75~88.
[97]Nocci G. Accounting and non-accounting measures of quality-based performances in small firms[J]. International Journal of Operations & Production Management, 1995, 15(7): 78~105.
[98]Dervitsiotis K N. An approach for relating total performance improvement with financial results[J]. Total Quality Management, 1997, 8(1): 67~82.
[99]Brown M. Keeping score: using the right metrics to drive world class performance[M]. New York: Quality Resources, 1996.
[100]陆庆平,刘志辉.企业内部绩效评价控制系统的建立研究[J].会计研究, 2003, (12): 45~48.
[101]Neely A D. Measuring Business Performance[M]. London: Economist Books, 1998.
[102]Wisner J D, Fawcett S E. Link firm strategy to operating decisions through performance measurement[J]. Production and Inventory Management Journal, 1991, (3): 5~11.
[103]黄卫伟.基于流程的绩效度量体系设计方法论[J].经济理论与经济管理, 2003, (7): 45~49.
[104]朱家饶,刘大成,佟巍,等.基于流程的制造绩效评价体系研究[J].计算机集成制造系统- CIMS, 2005, 11(3): 438~445.
[105]包政,岳玲,郭威.基于流程的绩效管理[J].经济管理, 2006, (11): 40~42.
[106]Grady M W. Performance measurement: implementing strategy[J]. Management Accounting, 1991, 72(12): 49~53.
[107]Hudson M, Smart A, Bourne M. Theory and practice in SME performance measurement systems[J]. International Journal of Operations & Production Management, 2001, 21: 1096~1115.
[108]Suwignjo P, Bititci U S, Carrie A S. Quantitative models for performance measurement system[J]. International Journal of Production Economics, 2000, 64: 231~241.
[109]Boyer K K, Pagell M. Measurement issues in empirical research: improving measures of operations strategy and advanced manufacturing technology[J]. Journal of Operations Management, 2000, 18: 361~374
[110]Waggoner D B, Neely A D, Kennerly M P. The forces that shape organizational performance measurement systems: an interdisciplinary review[J]. International Journal of Production Economics, 1999, (60/61): 53~60.
[111]Bhimani A. Performance measures in UK manufacturing companies: the state of play[J]. Management Accounting, 1993, 71(11): 20~22.
[112]Gunasekaran A, Patel C, Mcgaughey R E. A framework for supply chain performance measurement[J]. International Journal of Production Economics, 2004, 87(3): 333~347.
[113]Crowther D E A. Corporate performance operates in three dimensions[J]. Managerial Auditing Journal, 1996, 11(8): 4~13.
[114]Rockart J F. Chief executives define their own data needs[J]. Harvard Business Review, 1979, 57(3/4): 81~93.
[115]Anders L. Process measurement[J]. International Journal of Physical Distribution & Logistics Management, 2002, 32(4): 254~287.
[116]Caplice C, Sheffi Y. A review and evaluation of logistics performance measurement systems[J]. International Journal of Logistics Management, 1995, 6(1): 61~74.
[117]Kitchenham B. Software Metrics: Measurement for Software Process Improvement[M]. Cambridge: Blackwell, 1996.
[118]Winchell W. Inspection and Measurement in Manufacturing[M]. Dearborn: Society of Manufacturing Engineers, 1996.
[119]Dempsey S, Gatti J F, Grinnell D J, et al. The use of strategic performance variables as leading indicators in financial analysts’forecasts[J]. Journal of Financial Statement Analysis, 1997, 2(4): 61~79.
[120]Gomes C F, Yasin M M, Lisboa F V. A literature review of manufacturing performance measures and measurement in an organizational context: a framework and direction for future research[J]. Journal of Manufacturing Technology Management, 2004, 15(6): 511~530.
[121]Cross K F, Lynch R L. The SMART way to define and sustain success[J]. National Productivity Review, 1989, 9(1): 23~33.
[122]Clark T. Market cries out to be heard: as sales force weaves new strategies IBM[J]. Business Marketing, 1993, 78(5): 26.
[123]Cleveland G, Schroeder R G, Anderson J C. A theory of production competence[J]. Decision Sciences, 1989, 20(4): 655~668.
[124]Globerson S. Issues in developing a performance criteria system for an organization[J]. International Journal of Production Research, 1985, 23(4): 639~646.
[125]Maskell B. Performance measures of world class manufacturing[J]. Management Accounting, 1989, (5): 32~33.
[126]Blenkinsop S, Davis L. The road to continuous improvement[J]. OR Insight, 1991, 4(3): 23~26.
[127]Medori D, Steeple D. A framework for auditing and enhancing performance measurement systems[J]. International Journal of Operations & Production Management, 2000, 20(5): 520~533.
[128]Cicek M C, Koksal G, Ozdemirel N E. A team performance measurement model for continuous improvement[J]. Total Quality Management, 2005, 16(3): 331~349.
[129]齐二石,宋立夫,李刚.企业信息化工程中的匹配理论及映射模型研究[J].哈尔滨工业大学学报(社会科学版), 2007, 9(1): 113~116.
[130]Yen H R, Sheu C. Aligning ERP implementation with competitive priorities of manufacturing firms: an exploratory study[J]. International Journal of Production Economics, 2004, 92: 207~220.
[131]林宝玉.基于业务流程的企业会计系统重构研究[D].博士学位论文,厦门大学, 2005.
[132]Hammer M, Stanton S. How process enterprises really work[J]. Harvard Business Review, 1999, (11/12): 108~117.
[133]岳澎,郑立明,郑峰.流程管理的定义、本质和战略目标[J].商业研究, 2006(9): 45~49.
[134]薛劲松,朱云龙,李莉.企业性能建模与性能平价方法研究[J].计算机集成制造系统- CIMS, 2002, 8(4): 274~278.
[135]藤佳东.对制造型企业流程管理的理论研究[J].机械设计与制造,2004,(5): 116~117.
[136]Acur N, Bititci U. Managing strategy through business processes. Production Planning and Control, 2003, 14: 309~326.
[137]岳澎.流程型组织的构建研究[D].博士学位论文,同济大学, 2006.
[138]黄艾舟,梅绍祖.超越BPR——流程管理的管理思想研究[J].科学学与科学技术管理, 2002, (12): 105~107.
[139]谭伟,范玉顺.业务过程管理框架与关键技术研究[J].计算机集成制造系统- CIMS, 2004, 10(7): 737~743.
[140]汤洪涛,唐任仲.过程管理集成测评系统研究[J].组合机床与自动化加工技术, 2003, (7): 15~17+20.
[141]Hung R Y. Business process management as competitive advantage: a review and empirical study[J]. Total Quality Management, 2006, 17(1): 21~40.
[142]陈新疆.企业资源计划中资金流闭环控制问题初步研究[D].硕士学位论文,西安交通大学, 2003.
[143]成刚虎.基于资金流模型的企业经营瓶颈诊断[J].制造业自动化, 2002, 24(4): 39~41+45.
[144]吴士亮,薛恒新,韦东方.业务过程驱动的ERP系统组件化研究[J].计算机集成制造系统- CIMS, 2004, 10(11): 1389~1395.
[145]吴晓求.中国上市公司:资本结构与公司治理[M].北京:中国人民大学出版社, 2003: 223~225.
[146]徐学军,邹明信,梁朝华.制造企业运作绩效评价体系研究[J].工业工程, 2006, 9(2): 53~57.
[147]李中阳,齐二石,安景玲.制造企业生产系统效率评价体系研究[J].制造业自动化, 2004, 26(8): 47~50.
[148]DeToni A, Meneghetti A. Traditional and innovative paths towards time-based competition[J]. International Journal of Production Economics, 2000, 66(3): 255~268.
[149]朱家饶,刘大成,佟巍,等.多指标下的制造绩效测量研究[J].制造技术与机床, 2004, (4): 35~38+44.
[150]大野耐一.丰田生产方式[M].谢克俭,李颖秋,译.北京:中国铁道出版社, 2006.
[151]Banker R D, Potter G, Srinivasan D. An empirical investigation of an incentive plan that includes non-financial performance measures[J]. The Accounting Review, 2000, 75(1): 65~92.
[152]徐罡.一种面向过程的企业性能评价体系[J].哈尔滨工业大学学报, 2002, 34(6): 806~809+814.
[153]刘昕,李清,陈禹六,等.基于平衡记分卡的经营过程评价方法[J].计算机集成制造系统- CIMS, 2003, 9(8): 661~665.
[154]Simmons J, Lovegrove I. Bridging the conceptual divide: lessons from stakeholder analysis[J]. Journal of Organizational Change Management, 2005, 18(5): 495~513.
[155]Pun K F, White A S. A performance measurement paradigm for integrating strategy formulation: a review of systems and frameworks[J]. International Journal of Management Reviews, 2005, 7(1): 49~71.
[156]Zakarian A, Wickettz P, Siradeghyan Y. Quantitative model for evaluating the quality of an automotive business process[J]. International Journal of Production Research, 2006, 44(6): 1055~1074.
[157]Bourne M, Neely A, Platts K, et al. The success and failure of performance measurement initiatives– perceptions of participating managers[J]. International Journal of Operations and Production Management, 2002, 22: 1288~1310.
[158]胡耀光,王田苗,乔立红.基于企业价值链分析的业务流程再造方法[J].航空制造技术, 2003, (8): 55~59.
[159]Lipe M, Salterio S. The balanced scorecard: Judgmental effects of common and unique performance measures[J]. The Accounting Review, 2000, 75: 283~298.
[160]Arya A, Glover G, Mittendorf B, et al. On the use of customized versus standardized performance measures[J]. Journal of Management Accounting Research, 2005, 17: 7~21.
[161]刘飚,蔡淑琴,郑双怡.业务流程评价指标体系研究[J].华中科技大学学报(自然科学版), 2005, 33(4): 112~114.
[162]白明.基于约束的生产系统再造及评价方法[J].工业工程, 2005, 8(5): 6~10.
[163]Tony C, Diro E D. Value innovation management and discounted cash flow[J]. Management Decision, 2008, 46(1): 58~76.
[164]Sarkis J. Quantitative models for performance measurement systems—alternate considerations[J]. International Journal of Production Economics, 2003, 86: 81~90.
[165]Gomes C F, Yasin M M, Lisboa J V. An examination of manufacturing organizations’performance evaluation - analysis, implications and a framework for future research[J]. International Journal of Operations & Production Management, 2004, 24(5): 488~513.
[166]Bourne M C S, Neely A D, Mills J F, et al. Implementing Performance Measurement Systems: A Literature Review[J]. International Journal of Business Performance Management, 2003, 5(1): 1~24.
[167]Nudurupati S S, Bititci U S. Implementation and impact of IT-supported performance measurement systems[J]. Production Planning & Control, 2005, 16(2): 152~162.
[168]Wang T W. From general system theory to Total Quality Management, Journal of American Academy of Business, 2004, 4(1/2): 394~400.
[169]Mir A, Mir R, Mosca J B. The new age employee: an exploration of changing employee–organization relations[J]. Public Personnel Management, 2002, 31(2): 187~200.
[170]Winklhofer, H. Information systems project management during organizational change[J]. Engineering Management Journal, 2002, 14(2): 33~37.
[171]Lindman R T, Callarman T E, Fowler K L, et al. Strategic consensus and manufacturing performance[J]. Journal of Managerial Issues, 2001, 13 (1): 45~64.
[172]Tarigan R. An evaluation of the relationship between Alignment of strategic priorities and manufacturing performance[J]. International Journal of Management, 2005, 22(4): 586~597.
[173]Ingvaldsen J E, Gulla J A. Model-based business process mining[J]. Information Systems Management, 2006, 23(1): 19~31.
[174]Bititci U S, Nudurupati S S, Turner T J, et al. Web enabled performance measurement system: management implications[J]. International Journal of Operations and Production Management, 2002, 22(11), 1273~1287.
[175]邢以群,郑心怡.流程导向型企业组织结构模式初探[J].科学管理研究, 2003, 21(3): 48~51.
[176]Burney L, Widenner S K. Strategic performance measurement systems, job-relevant information, and managerial behavioral responses - role stress and performance[J]. Behavioral Research in Accounting, 2007, 19: 43~69.
[177]Bititci U S. Modelling of performance measurement system in manufacturing enterprises[J]. International Journal of Production Economics, 1995, (42): 137~147.
[178]Renn R W. Moderation by goal commitment of the feedback-performance relationship: theoretical explanation and preliminary study[J]. Human Resource Management Review, 2003, 13: 561~580.
[179]程刚,史耀耀,李山,等.制造企业流程评价指标与方法研究[J].中国制造业信息化, 2005, 34(10): 95~97+101.
[180]汤洪涛,唐任仲,夏悦琴.业务过程绩效指标识别与分析[J].中国机械工程, 2003, 14(23): 2045~2048.
[181]Zantek P F, Wright G P, Plante R D. A self-starting procedure for monitoring process quality in multistage manufacturing systems[J]. IIE Transactions, 2006, 38: 293~308.
[182]Armitage H, Chai J. Quality and performance[J]. CMA Management, 2001, (July/August): 12~15.
[183]Brimson J, Antos J. Predictive accounting[J]. Journal of Corporate Accounting and Finance, 2004, 15(3): 61~69.
[184]Bayus B L, Erickson G, Jacobson R.. The financial rewards of new product introductions[J]. Management Science, 2003, 49: 197~210.
[185]Acemoglu D. Directed technieal change[J]. Review of Economic Studies, 2002, 69: 781~809.
[186]Bester H, Petrakis E. Wages and productivity growth in a competitive industry[J]. Journal of Economic Theory, 2003, 109: 52~69.
[187]徐琪,徐福缘.面向过程的供应链工作流管理研究[J].计算机集成制造系统- CIMS, 2003, 9(2): 117~121+148.
[188]汪军.网络化制造中面向流程重用的业务流程组合研究[D].博士学位论文,重庆大学, 2006.
[189]刘树海,齐二石.生产绩效的流动资金评价法探讨[J].计算机集成制造系统- CIMS, 2007, 13(10): 2027~2030.
[190]Hopp W J, Spearman M L. Factory physics: foundation of manufacturing management(2nd Edition)[M]. Boston: McGraw-Hill Higher Education, 2000.
[191]Yasin M M. The theory and practice of benchmarking: then and now[J]. Benchmarking, 2002, 9(3): 217~243.
[192]Kennerley M, Neely A. Measuring performance in changing business environment. International Journal of Operations and Production Management, 2003, 23(2), 213~229.
[193]Mendibil K, Macbryde J. Designing effective team-based performance measurement systems: an integrated approach[J]. Production Plan & Control, 2005, 16(2): 208~225.
[194]Sliwka D. On the use of nonfinancial performance measures in management compensation[J]. Journal of Economics and Management Strategy, 2002, 11: 487~511.
[195]Bryant L, Jones D A, Widener S K. Management value creation within the firm: an examination of multiple performance measures[J]. Journal of Management Accounting Research, 2004, 16: 107~131.
[196]Prahalad, C.K. and Krishnan, M.S., The dynamic synchronization of strategy and information technology[J]. MIT Sloan Management Review, 2002, (Summer): 24~33.
[197]Holloway J. Investigating the impact of performance measurement[J]. International Journal of Business Performance Management, 2001, 3(2/3/4), 167~180.
[198]Bititci U S, Turner T, Begemann C. Dynamics of performance measurement systems[J]. International Journal of Operations and Production Management, 2000, 20(6), 692~704.
[199]VanDerAalst, W M P. Business alignment: using process mining as a tool for delta analysis and conformance testing[J]. Requirements Engineering, 2005, 10(3): 198~211.
[200]Mechert F, Winter R, Klesse M. Aligning Process Automation and Business Intelligence to Support Corporate Performance Management[C]. Proceedings of the Tenth Americas Conference on Information Systems, New York, 2004: 4053~4063.
[201]List B, Machaczek K. Towards a corporate performance measurement system[J]. Manufacturing & Service Operations Management, 2004, 6(4): 273~279.
[202]Sherry X. Sun, J. Leon Zhao, Jay F. Nunamaker. Formulating the Data-Flow Perspective for Business Process Management[J]. Information Systems Research, 2006, 17(4): 374~391.
[203]蔡斌,赵卫东,戴伟辉.面向变化管理的流程建模技术[J].统工程理论方法应用, 2003, 12(3): 237~242.
[204]白鑫鑫,范玉顺.企业业务过程性能实时管理技术研究[J].计算机集成制造系统- CIMS, 2005, 11(4): 507~514.
[205]Gomes C F, Yasin M M, Lisboa J V. An empirical investigation of manufacturing performance measures utilization - the perspectives of executives and financial analysts[J]. International Journal of Productivity and Performance Management, 2007, 56(3): 187~204.
[206]罗耀霞,李树林.资金营运中现金流量的功能分析[J].现代财经, 2004, 24(1): 40~42.
[207]Chalmeta R, Grangel R. Performance measurement systems for virtual enterprise integration[J]. International Journal of Computer Integrated Manufacturing, 2005, 18(1): 73~84.
[208]Folan P, Browne J. A review of performance measurement: towards performance management[J]. Comput. Ind., 2005, 56: 663~680.
[209]Folan P, Browne J. The development of an extended enterprise performance measurement system[J]. Production Planning & Control, 2005, 16: 531~544.
[210]Bititci U, Mendibil K, Martinez V, et al. Measuring and managing performance in extended enterprises[J]. International Journal of Operation & Production Management, 2005, 25: 333~353.
[211]VanHoek R. Measuring the unmeasurable– measuring and improving performance in the supply chain[J]. Supply Chain Management, 1998, 3: 187~192.
[212]Basu R. New criteria of performance management: a transition from enterprise to collaborative supply chain[J]. Measuring Business Excellence, 2001, 5: 7~12.
[213]Chan F, Qi H. Feasibility of performance measurement system for supply chain: a process-based approach and measures. International Journal of. Manufacturing System, 2003, 14: 179~190.
[214]Larson P D, Kerr S G. Integration of Process Management Tools to Support TQM Implementation: ISO 9000 and Activity-based Costing[J]. Total Quality Management, 2007, 18(1/2): 201~207.
[2]岳澎,黄解宇.流程管理的演进历程:从幕后到前台,由配角到主角[J].现代管理科学, 2005, (6): 51~52+33.
[3]Mykityshyn M G, Rouse W B. Supporting strategic enterprise processes: an analysis of various architectural frameworks[J]. Information, Knowledge, Systems Management, 2007, 6(1/2): 145~175.
[4]Smith H, Fingar P. Business process management: the third wave[M]. Tampa: Meghan-Kifer Press, 2003.
[5]Weiser J R. Organizational alignment: are we heading in the same direction[J]. The Kansas Banker, 2000, 90(1): 11~15.
[6]Bond T C. The role of performance measurement in continuous improvement[J]. International Journal of Operations & Production Management, 1999, 19(12): 1318~1334.
[7]Kuwaiti M E, Kay J M. The role of performance measurement in business process reengineering[J]. International Journal of Operations & Production Management, 2000, 20(12): 1411~1426.
[8]Quiescenti M, Bruccoleri M, Commare U L, et al. Business process-oriented design of enterprise resource planning (ERP) systems for small and medium enterprises[J]. International Journal of Production Research, 2006, 44(18/19): 3797~3811.
[9]周钟林,严隽薇,戴毅茹.面向过程的企业性能评价参考模板的设计与应用[J].制造业自动化, 2004, 26(2): 23~25+31.
[10]Upton D. Just-in-time and performance measures systems[J]. International Journal of Operations & Production Management, 1998, 18(11): 1101~1111.
[11]Clinton D B, Hsu K C. JIT and the balanced scorecard: linking manufacturing control to management control[J]. Management Accounting, 1997, 79(3): 18~24.
[12]Leachman C, Pegels C C, Shin S K. Manufacturing performance: evaluation and determinants[J]. International Journal of Operations & Production Management, 2005, 25(9): 851~874.
[13]Silver E A. Process management instead of operations management[J]. Manufacturing & Service Operations Management, 2004, 6(4): 273~279.
[14]Neely A, Gregory M, Platts K. Performance measurement system design– a literature review and research agenda[J]. International Journal of Operations & Production Management, 1995, 15(4): 80~116.
[15]Kaplan R S, Norton, D P. The balanced scorecard - measures that drive performance. Harvard Business Review, 1992, (1/2): 71~79.
[16]Preston L, Sapienza H. Stakeholder management and corporate performance[J]. The Journal of Behavioral Economics, 1990, 19: 361~375.
[17]Jones T. Instrumental stakeholder theory: a synthesis of ethics and economics[J]. Academy of Management Review, 1995, 20: 404~437.
[18]Ghalayini A M, Noble J S. The changing basis of performance measurement[J]. International Journal of Operations & Production Management, 1996, 16(8): 63~80.
[19]Hayes R H, Garvin D A. Managing as if tomorrow mattered[J]. Harvard Business Review, 1982, (5/6): 70~79.
[20]Kaplan R S. Measuring manufacturing performance - a new challenge for managerial accounting research[J]. The Accounting Review, 1983, 58(4): 686~705.
[21]Johnson H T, Kaplan R S. Relevance Lost - The Rise and Fall of Management Accounting[M]. Boston: Harvard Business School Press, 1987.
[22]McNair C J, Mosconi W. Measuring performance in an advanced manufacturing environment[J]. Management Accounting, 1987, 69(1): 28~31.
[23]Santori P R, Anderson A D. Manufacturing performance in the 1990s: measuring for excellence[J]. Journal of Accountancy, 1987, 164(5): 141~147.
[24]Cross K F, Lynch R L. The SMART way to define and sustain success[J]. National Productivity Review, 1988-1989, 9(1): 23~33.
[25]Khadem R. One page management: a unified approach to productivity[J]. National Productivity Review, 1988, 8(1): 45~57.
[26]Yoshikawa T, Innes J, Mitchell F. Japanese management accounting– a comparative survey[J]. Management Accounting, 1989(11): 20~23.
[27]Neely A, AlNajjar M. Management learning not management control: the true role of performance measurement[J]. California Management Review, 2006, 48(3): 101~114.
[28]Henri J F. Are your performance measurement systems truly performing[J]. CMA management, 2006, (11): 31~35.
[29]Nanni A J, Dixon J R, Vollman T E. Integrated performance measurement: management accounting to support the new manufacturing realities[J]. Jamal of Management Accounting Research, 1992, 4(Fall): 1~19.
[30]廖燕,曹建安.企业内部绩效评价信息系统特征与结构研究[J].情报杂志, 2006(9): 43~44+47.
[31]White G P. A survey and taxonomy of strategy-related performance measures for manufacturing[J]. International Journal of Operations & Production Management, 1996, 16(3): 42~61.
[32]DeFeo J A, Janssen A. Implementing a strategy successfully[J]. Measuring Business Excellence, 2001, 5: 4~6.
[33]Eccles R G. The performance measurement manifesto[J]. Harvard Business Review, 1991, (1/2): 131~137.
[34]McWhorter L B, Matherly M, Frizzell D. The connection between performance measurement and risk management[J]. Strategic Finance, 2006, (February): 51~55.
[35]DeToni A, Tonchia S. Performance measurement systems– models, characteristics and measures[J]. International Journal of Operations & Production Management, 2001, 21(1/2): 46~70.
[36]Fry T D, Cox J F. Manufacturing performance: local versus global measures[J]. Production and Inventory Management Journal, 1989, 30(2): 52~56.
[37]McNair C J, Lynch R L, Cross K F. Do financial and non-financial performance measures have to agree[J]. Management Accounting, 1990, 72(5): 28~36.
[38]Hendricks J A. Performances measures for a JIT manufacturer: the role of the IE[J]. Industrial Engineering, 1994, 26(1): 26~29.
[39]Banker R, Datar S M, Kaplan R S. Productivity measurement and management accounting[J]. Journal of Accounting, Auditing & Finance, 1989, 4(4): 528.
[40]Hazell M, Morrow M. Performance measurement and benchmarking[J]. Management Accounting, 1992, (12): 44~45.
[41]Birchard B. Making it count[J]. CFO: The Magazine of Senior Financial Executives, 1995, 11(10): 42~44+47~48+50~51.
[42]Drucker P F. The emerging theory of manufacturing[J]. Harvard Business Review, 1990, (5/6): 94~102.
[43]Zairi M. Business process management: a boundaryless approach to modern competitiveness[J]. Business Process Journal, 1997, 3(1): 64~80.
[44]Ghalayini A M, Noble J S, Crowe T J. An integrated dynamic performance measurement system for improving manufacturing competitiveness[J]. International Journal of Production Economics, 1997, (48): 207~225.
[45]Fitzgerald L, Johnston R, Brignall S, et al. Performance Measurement in Service Business[M]. London: CIMA, 1991.
[46]Hall R W. Attaining manufacturing excellence: just-in-time, total quality, total people involvement[M]. Homewood: Dow Jones-Irwin, 1987.
[47]Hayes R J, Wheelwright S C, Clark K B[J]. Dynamic manufacturing: creating the learning organization[M]. New York: Free Press, 1988.
[48]Leong G K, Snyder D L, Ward P T. Research in the process and content of manufacturing strategy[J]. OMEGA International Journal of Management Science, 1990, 18(2): 109~122.
[49]Maskell B H. Performance measurement for world class manufacturing: a model for American Companies[M]. Cambridge : Productivity Press, 1991.
[50]Chen K S, Huang M L. Performance measurement for a manufacturing system based on quality, cost and time[J]. International Journal of Production Research, 2006, 44(11): 2221~2243.
[51]Stalk G. Time - the next source of competitive advantage[J]. Harvard Business Review, 1988, (7/8): 41~51.
[52]Potts D. Just-in-time improves the bottom line[J]. Engineering Computers, 1986, (9): 55~60.
[53]McIlhattan R D. How cost management systems can support the JIT philosophy[J]. Management Accounting, 1987, 69(3): 20~26.
[54]林惠苹,范玉顺,吴澄.基于工作流技术的企业业务过程评价方法[J].计算机集成制造系统– CIMS, 2001, 7(12): 47~52.
[55]Azzone G., Masella C.. Design of Performance Measures for Time-based Companies[J]. International Journal of Operations & Production Management, 1991, 11(3): 77~85.
[56]Garvin, D A. Managing Qualify[M]. New York: The Free Press, 1988.
[57]Crosby R B. Quality is free[M]. New York: McGraw-Hill, 1972.
[58]Cooper R. The rise of activity-based cost systems: part I - what is an activity-based cost system[J]. Journal of Cost Management, 1988, (Summer): 45~54.
[59]Ittner C D, Lanen W N, Larcker D F. The association between activity-based costing and manufacturing performance[J]. Journal of Accounting Research, 2002, 40(3): 711~726.
[60]Galloway D, Waldron D. Throughput accounting part 1 - the need for a new language for manufacturing[J]. Management Accounting, 1988, (11): 34~35.
[61]Cox T. Towards the measurement of manufacturing flexibility[J]. Productivity and Inventory Management, 1989, 30(1): 68~72.
[62]Slack N. Flexibility as a manufacturing objective[J]. International Journal of Operations & Production Management, 1983, 3(3): 4~13.
[63]Gerwin D. An agenda of research on the flexibility of manufacturing processes[J]. International Journal of Operations & Production Management, 1987, 7(1): 38~49.
[64]Son Y K. An economic evaluation model for advanced manufacturing systems[D]. Ph.D. Thesis, Auburn University, 1987.
[65]Gupta Y P, Somers T M. The measurement of manufacturing flexibility[J]. European Journal of Operational Research, 1992, 60: 166~182.
[66]Gustavsson S O. Flexibility and productivity in complex production processes[J]. International Journal of Production Research, 1984, 22: 801~808.
[67]Burgess T F. A review of productivity[J]. Work Study, 1990, (1/2): 6~9.
[68]Ron A J. Measure of manufacturing performance in advanced manufacturing systems[J]. International Journal of Production Economics, 1995, (41): 147~160.
[69]Jonsson P, Lesshammar M. Evaluation and improvement of manufacturing performance measurement systems– the role of OEE[J]. International Journal of Operations & Production Management, 1999, 19(1): 55~78.
[70]Nakajima, S. An Introduction to TPM[M]. Portland: Productivity Press, 1988.
[71]DeGroote P. Maintenance performance analysis: a practical approach[J]. Journal of Quality in Maintenance Engineering, 1995, 1(2): 4~24.
[72]Ron A J. The transformation factor - a tool to evaluate and control production systems[D]. Ph.D. Thesis, Eindhoven University of Technology, 1994.
[73]Sinclair D, Zairi M. Performance measurement: a critical analysis of the literature with respect to total quality management[J]. International Journal of Management Reviews, 2000, 2: 145~168.
[74]Wongrassamee S, Gardiner P D, Simmons J E L. Performance measurement tools: the balanced scorecard and the EFQM Excellence Model[J]. Measuring Business Performance, 2003, 7: 14~29.
[75]Deming. The Deming Prize[EB/OL]. [2005-11-10]. http://www.deming.org/.
[76]NIST. Malcolm Baldrige National Quality Award. [2005-11-10]. http://www.nist.gov/.
[77]EFQM. The EFQM Excellence Model. [2005-11-10]. http://www.EFQM.org/.
[78]Lynch R L, Cross K F. Measure up! Yardsticks for Continuous Improvement[M]. Boston: Blackwell, 1995.
[79]Keegan D R, Eiler R G, Jones C R.. Are your performance measures obsolete[J]. Management Accounting, 1989, (6): 45~50.
[80]Kaplan R S, Norton D P. Using the balanced scorecard as a strategic management system[J]. Harvard Business Review, 1996, 74(1): 75~85.
[81]Kaplan R S, Norton D P. Linking the balanced scorecard to strategy[J]. California Management Review, 1996, 39(2): 53~79.
[82]Kaplan R S, Norton D P. Strategic learning and the balanced scorecard[J]. Strategy and Leadership, 1996, 24(5): 18~24.
[83]Kaplan R S, Norton D P. The strategy focused organization: how balanced scorecard companies thrive in the new business environment,– measures that drive performance[M]. Boston: Harvard Business School Press, 2001.
[84]Bourne M, Mills, J, Wilcox, M, et al. Designing, implementing and updating performance measurement systems[J]. International Journal of Operations and Production Management, 2000, 20(7): 754~771.
[85]Neely A, Mills J, Platts K. Performance measurement system design: developing and testing a process-based approach[J]. International Journal of Operations & Production Management, 2000, 20(10): 1119~1145.
[86]Adams C, Neely A. The performance prism to boost M&A success[J]. Measuring Business Excellence, 2000, 5: 6~13.
[87]Neely A, Adams C, Crowe P. The performance prism in practice[J]. Measuring Business Excellence, 2001, 5(2): 6~11.
[88]Neely A, Adams C, Kenerly M. The performance prism– the scorecard for measuring and managing success[M]. London: Pearson Education Limited, 2002.
[89]Paul H. Weighing it up– a literature review for the balanced scorecard[J]. Journal of Management Development, 1998, 17(7/8):559-563.
[90]Kaplan R S. Devising a balanced scorecard matched to business strategy[J]. Planning Review, 1994, 22(5): 15~48.
[91]Ittn C D, Larcker D F. Empirical research in managerial accounting: a value based management perspective[J]. Journal of Accounting and Economics, 2001, 32(1/2/3): 349~410.
[92]DeBust G K. Does the balanced scorecard improve performance[J]. Management Accounting, 2006, 8(1): 44~48.
[93]Davis S, Albright T. An investigation of the effect of balanced scorecard implementation on financial performance[J]. Management Accounting Research, 2004, 15: 135~153.
[94]Hendricks K, Menor L, Wiedman C. The balanced scorecard: to adopt or not to adopt[J]. Ivey Business Journal, 2004(11/12): 1~7.
[95]Kaplan R S, Norton D P. Putting the balanced scorecard to work[J]. Harvard Business Review, 1993, (9/10): 134~147.
[96]Sinclair D, Zairi M. Effective process management through performance measurement. part I: applications of total quality-based performance measurement[J]. Business Process Re-engineering & Management Journal, 1995, 1(1): 75~88.
[97]Nocci G. Accounting and non-accounting measures of quality-based performances in small firms[J]. International Journal of Operations & Production Management, 1995, 15(7): 78~105.
[98]Dervitsiotis K N. An approach for relating total performance improvement with financial results[J]. Total Quality Management, 1997, 8(1): 67~82.
[99]Brown M. Keeping score: using the right metrics to drive world class performance[M]. New York: Quality Resources, 1996.
[100]陆庆平,刘志辉.企业内部绩效评价控制系统的建立研究[J].会计研究, 2003, (12): 45~48.
[101]Neely A D. Measuring Business Performance[M]. London: Economist Books, 1998.
[102]Wisner J D, Fawcett S E. Link firm strategy to operating decisions through performance measurement[J]. Production and Inventory Management Journal, 1991, (3): 5~11.
[103]黄卫伟.基于流程的绩效度量体系设计方法论[J].经济理论与经济管理, 2003, (7): 45~49.
[104]朱家饶,刘大成,佟巍,等.基于流程的制造绩效评价体系研究[J].计算机集成制造系统- CIMS, 2005, 11(3): 438~445.
[105]包政,岳玲,郭威.基于流程的绩效管理[J].经济管理, 2006, (11): 40~42.
[106]Grady M W. Performance measurement: implementing strategy[J]. Management Accounting, 1991, 72(12): 49~53.
[107]Hudson M, Smart A, Bourne M. Theory and practice in SME performance measurement systems[J]. International Journal of Operations & Production Management, 2001, 21: 1096~1115.
[108]Suwignjo P, Bititci U S, Carrie A S. Quantitative models for performance measurement system[J]. International Journal of Production Economics, 2000, 64: 231~241.
[109]Boyer K K, Pagell M. Measurement issues in empirical research: improving measures of operations strategy and advanced manufacturing technology[J]. Journal of Operations Management, 2000, 18: 361~374
[110]Waggoner D B, Neely A D, Kennerly M P. The forces that shape organizational performance measurement systems: an interdisciplinary review[J]. International Journal of Production Economics, 1999, (60/61): 53~60.
[111]Bhimani A. Performance measures in UK manufacturing companies: the state of play[J]. Management Accounting, 1993, 71(11): 20~22.
[112]Gunasekaran A, Patel C, Mcgaughey R E. A framework for supply chain performance measurement[J]. International Journal of Production Economics, 2004, 87(3): 333~347.
[113]Crowther D E A. Corporate performance operates in three dimensions[J]. Managerial Auditing Journal, 1996, 11(8): 4~13.
[114]Rockart J F. Chief executives define their own data needs[J]. Harvard Business Review, 1979, 57(3/4): 81~93.
[115]Anders L. Process measurement[J]. International Journal of Physical Distribution & Logistics Management, 2002, 32(4): 254~287.
[116]Caplice C, Sheffi Y. A review and evaluation of logistics performance measurement systems[J]. International Journal of Logistics Management, 1995, 6(1): 61~74.
[117]Kitchenham B. Software Metrics: Measurement for Software Process Improvement[M]. Cambridge: Blackwell, 1996.
[118]Winchell W. Inspection and Measurement in Manufacturing[M]. Dearborn: Society of Manufacturing Engineers, 1996.
[119]Dempsey S, Gatti J F, Grinnell D J, et al. The use of strategic performance variables as leading indicators in financial analysts’forecasts[J]. Journal of Financial Statement Analysis, 1997, 2(4): 61~79.
[120]Gomes C F, Yasin M M, Lisboa F V. A literature review of manufacturing performance measures and measurement in an organizational context: a framework and direction for future research[J]. Journal of Manufacturing Technology Management, 2004, 15(6): 511~530.
[121]Cross K F, Lynch R L. The SMART way to define and sustain success[J]. National Productivity Review, 1989, 9(1): 23~33.
[122]Clark T. Market cries out to be heard: as sales force weaves new strategies IBM[J]. Business Marketing, 1993, 78(5): 26.
[123]Cleveland G, Schroeder R G, Anderson J C. A theory of production competence[J]. Decision Sciences, 1989, 20(4): 655~668.
[124]Globerson S. Issues in developing a performance criteria system for an organization[J]. International Journal of Production Research, 1985, 23(4): 639~646.
[125]Maskell B. Performance measures of world class manufacturing[J]. Management Accounting, 1989, (5): 32~33.
[126]Blenkinsop S, Davis L. The road to continuous improvement[J]. OR Insight, 1991, 4(3): 23~26.
[127]Medori D, Steeple D. A framework for auditing and enhancing performance measurement systems[J]. International Journal of Operations & Production Management, 2000, 20(5): 520~533.
[128]Cicek M C, Koksal G, Ozdemirel N E. A team performance measurement model for continuous improvement[J]. Total Quality Management, 2005, 16(3): 331~349.
[129]齐二石,宋立夫,李刚.企业信息化工程中的匹配理论及映射模型研究[J].哈尔滨工业大学学报(社会科学版), 2007, 9(1): 113~116.
[130]Yen H R, Sheu C. Aligning ERP implementation with competitive priorities of manufacturing firms: an exploratory study[J]. International Journal of Production Economics, 2004, 92: 207~220.
[131]林宝玉.基于业务流程的企业会计系统重构研究[D].博士学位论文,厦门大学, 2005.
[132]Hammer M, Stanton S. How process enterprises really work[J]. Harvard Business Review, 1999, (11/12): 108~117.
[133]岳澎,郑立明,郑峰.流程管理的定义、本质和战略目标[J].商业研究, 2006(9): 45~49.
[134]薛劲松,朱云龙,李莉.企业性能建模与性能平价方法研究[J].计算机集成制造系统- CIMS, 2002, 8(4): 274~278.
[135]藤佳东.对制造型企业流程管理的理论研究[J].机械设计与制造,2004,(5): 116~117.
[136]Acur N, Bititci U. Managing strategy through business processes. Production Planning and Control, 2003, 14: 309~326.
[137]岳澎.流程型组织的构建研究[D].博士学位论文,同济大学, 2006.
[138]黄艾舟,梅绍祖.超越BPR——流程管理的管理思想研究[J].科学学与科学技术管理, 2002, (12): 105~107.
[139]谭伟,范玉顺.业务过程管理框架与关键技术研究[J].计算机集成制造系统- CIMS, 2004, 10(7): 737~743.
[140]汤洪涛,唐任仲.过程管理集成测评系统研究[J].组合机床与自动化加工技术, 2003, (7): 15~17+20.
[141]Hung R Y. Business process management as competitive advantage: a review and empirical study[J]. Total Quality Management, 2006, 17(1): 21~40.
[142]陈新疆.企业资源计划中资金流闭环控制问题初步研究[D].硕士学位论文,西安交通大学, 2003.
[143]成刚虎.基于资金流模型的企业经营瓶颈诊断[J].制造业自动化, 2002, 24(4): 39~41+45.
[144]吴士亮,薛恒新,韦东方.业务过程驱动的ERP系统组件化研究[J].计算机集成制造系统- CIMS, 2004, 10(11): 1389~1395.
[145]吴晓求.中国上市公司:资本结构与公司治理[M].北京:中国人民大学出版社, 2003: 223~225.
[146]徐学军,邹明信,梁朝华.制造企业运作绩效评价体系研究[J].工业工程, 2006, 9(2): 53~57.
[147]李中阳,齐二石,安景玲.制造企业生产系统效率评价体系研究[J].制造业自动化, 2004, 26(8): 47~50.
[148]DeToni A, Meneghetti A. Traditional and innovative paths towards time-based competition[J]. International Journal of Production Economics, 2000, 66(3): 255~268.
[149]朱家饶,刘大成,佟巍,等.多指标下的制造绩效测量研究[J].制造技术与机床, 2004, (4): 35~38+44.
[150]大野耐一.丰田生产方式[M].谢克俭,李颖秋,译.北京:中国铁道出版社, 2006.
[151]Banker R D, Potter G, Srinivasan D. An empirical investigation of an incentive plan that includes non-financial performance measures[J]. The Accounting Review, 2000, 75(1): 65~92.
[152]徐罡.一种面向过程的企业性能评价体系[J].哈尔滨工业大学学报, 2002, 34(6): 806~809+814.
[153]刘昕,李清,陈禹六,等.基于平衡记分卡的经营过程评价方法[J].计算机集成制造系统- CIMS, 2003, 9(8): 661~665.
[154]Simmons J, Lovegrove I. Bridging the conceptual divide: lessons from stakeholder analysis[J]. Journal of Organizational Change Management, 2005, 18(5): 495~513.
[155]Pun K F, White A S. A performance measurement paradigm for integrating strategy formulation: a review of systems and frameworks[J]. International Journal of Management Reviews, 2005, 7(1): 49~71.
[156]Zakarian A, Wickettz P, Siradeghyan Y. Quantitative model for evaluating the quality of an automotive business process[J]. International Journal of Production Research, 2006, 44(6): 1055~1074.
[157]Bourne M, Neely A, Platts K, et al. The success and failure of performance measurement initiatives– perceptions of participating managers[J]. International Journal of Operations and Production Management, 2002, 22: 1288~1310.
[158]胡耀光,王田苗,乔立红.基于企业价值链分析的业务流程再造方法[J].航空制造技术, 2003, (8): 55~59.
[159]Lipe M, Salterio S. The balanced scorecard: Judgmental effects of common and unique performance measures[J]. The Accounting Review, 2000, 75: 283~298.
[160]Arya A, Glover G, Mittendorf B, et al. On the use of customized versus standardized performance measures[J]. Journal of Management Accounting Research, 2005, 17: 7~21.
[161]刘飚,蔡淑琴,郑双怡.业务流程评价指标体系研究[J].华中科技大学学报(自然科学版), 2005, 33(4): 112~114.
[162]白明.基于约束的生产系统再造及评价方法[J].工业工程, 2005, 8(5): 6~10.
[163]Tony C, Diro E D. Value innovation management and discounted cash flow[J]. Management Decision, 2008, 46(1): 58~76.
[164]Sarkis J. Quantitative models for performance measurement systems—alternate considerations[J]. International Journal of Production Economics, 2003, 86: 81~90.
[165]Gomes C F, Yasin M M, Lisboa J V. An examination of manufacturing organizations’performance evaluation - analysis, implications and a framework for future research[J]. International Journal of Operations & Production Management, 2004, 24(5): 488~513.
[166]Bourne M C S, Neely A D, Mills J F, et al. Implementing Performance Measurement Systems: A Literature Review[J]. International Journal of Business Performance Management, 2003, 5(1): 1~24.
[167]Nudurupati S S, Bititci U S. Implementation and impact of IT-supported performance measurement systems[J]. Production Planning & Control, 2005, 16(2): 152~162.
[168]Wang T W. From general system theory to Total Quality Management, Journal of American Academy of Business, 2004, 4(1/2): 394~400.
[169]Mir A, Mir R, Mosca J B. The new age employee: an exploration of changing employee–organization relations[J]. Public Personnel Management, 2002, 31(2): 187~200.
[170]Winklhofer, H. Information systems project management during organizational change[J]. Engineering Management Journal, 2002, 14(2): 33~37.
[171]Lindman R T, Callarman T E, Fowler K L, et al. Strategic consensus and manufacturing performance[J]. Journal of Managerial Issues, 2001, 13 (1): 45~64.
[172]Tarigan R. An evaluation of the relationship between Alignment of strategic priorities and manufacturing performance[J]. International Journal of Management, 2005, 22(4): 586~597.
[173]Ingvaldsen J E, Gulla J A. Model-based business process mining[J]. Information Systems Management, 2006, 23(1): 19~31.
[174]Bititci U S, Nudurupati S S, Turner T J, et al. Web enabled performance measurement system: management implications[J]. International Journal of Operations and Production Management, 2002, 22(11), 1273~1287.
[175]邢以群,郑心怡.流程导向型企业组织结构模式初探[J].科学管理研究, 2003, 21(3): 48~51.
[176]Burney L, Widenner S K. Strategic performance measurement systems, job-relevant information, and managerial behavioral responses - role stress and performance[J]. Behavioral Research in Accounting, 2007, 19: 43~69.
[177]Bititci U S. Modelling of performance measurement system in manufacturing enterprises[J]. International Journal of Production Economics, 1995, (42): 137~147.
[178]Renn R W. Moderation by goal commitment of the feedback-performance relationship: theoretical explanation and preliminary study[J]. Human Resource Management Review, 2003, 13: 561~580.
[179]程刚,史耀耀,李山,等.制造企业流程评价指标与方法研究[J].中国制造业信息化, 2005, 34(10): 95~97+101.
[180]汤洪涛,唐任仲,夏悦琴.业务过程绩效指标识别与分析[J].中国机械工程, 2003, 14(23): 2045~2048.
[181]Zantek P F, Wright G P, Plante R D. A self-starting procedure for monitoring process quality in multistage manufacturing systems[J]. IIE Transactions, 2006, 38: 293~308.
[182]Armitage H, Chai J. Quality and performance[J]. CMA Management, 2001, (July/August): 12~15.
[183]Brimson J, Antos J. Predictive accounting[J]. Journal of Corporate Accounting and Finance, 2004, 15(3): 61~69.
[184]Bayus B L, Erickson G, Jacobson R.. The financial rewards of new product introductions[J]. Management Science, 2003, 49: 197~210.
[185]Acemoglu D. Directed technieal change[J]. Review of Economic Studies, 2002, 69: 781~809.
[186]Bester H, Petrakis E. Wages and productivity growth in a competitive industry[J]. Journal of Economic Theory, 2003, 109: 52~69.
[187]徐琪,徐福缘.面向过程的供应链工作流管理研究[J].计算机集成制造系统- CIMS, 2003, 9(2): 117~121+148.
[188]汪军.网络化制造中面向流程重用的业务流程组合研究[D].博士学位论文,重庆大学, 2006.
[189]刘树海,齐二石.生产绩效的流动资金评价法探讨[J].计算机集成制造系统- CIMS, 2007, 13(10): 2027~2030.
[190]Hopp W J, Spearman M L. Factory physics: foundation of manufacturing management(2nd Edition)[M]. Boston: McGraw-Hill Higher Education, 2000.
[191]Yasin M M. The theory and practice of benchmarking: then and now[J]. Benchmarking, 2002, 9(3): 217~243.
[192]Kennerley M, Neely A. Measuring performance in changing business environment. International Journal of Operations and Production Management, 2003, 23(2), 213~229.
[193]Mendibil K, Macbryde J. Designing effective team-based performance measurement systems: an integrated approach[J]. Production Plan & Control, 2005, 16(2): 208~225.
[194]Sliwka D. On the use of nonfinancial performance measures in management compensation[J]. Journal of Economics and Management Strategy, 2002, 11: 487~511.
[195]Bryant L, Jones D A, Widener S K. Management value creation within the firm: an examination of multiple performance measures[J]. Journal of Management Accounting Research, 2004, 16: 107~131.
[196]Prahalad, C.K. and Krishnan, M.S., The dynamic synchronization of strategy and information technology[J]. MIT Sloan Management Review, 2002, (Summer): 24~33.
[197]Holloway J. Investigating the impact of performance measurement[J]. International Journal of Business Performance Management, 2001, 3(2/3/4), 167~180.
[198]Bititci U S, Turner T, Begemann C. Dynamics of performance measurement systems[J]. International Journal of Operations and Production Management, 2000, 20(6), 692~704.
[199]VanDerAalst, W M P. Business alignment: using process mining as a tool for delta analysis and conformance testing[J]. Requirements Engineering, 2005, 10(3): 198~211.
[200]Mechert F, Winter R, Klesse M. Aligning Process Automation and Business Intelligence to Support Corporate Performance Management[C]. Proceedings of the Tenth Americas Conference on Information Systems, New York, 2004: 4053~4063.
[201]List B, Machaczek K. Towards a corporate performance measurement system[J]. Manufacturing & Service Operations Management, 2004, 6(4): 273~279.
[202]Sherry X. Sun, J. Leon Zhao, Jay F. Nunamaker. Formulating the Data-Flow Perspective for Business Process Management[J]. Information Systems Research, 2006, 17(4): 374~391.
[203]蔡斌,赵卫东,戴伟辉.面向变化管理的流程建模技术[J].统工程理论方法应用, 2003, 12(3): 237~242.
[204]白鑫鑫,范玉顺.企业业务过程性能实时管理技术研究[J].计算机集成制造系统- CIMS, 2005, 11(4): 507~514.
[205]Gomes C F, Yasin M M, Lisboa J V. An empirical investigation of manufacturing performance measures utilization - the perspectives of executives and financial analysts[J]. International Journal of Productivity and Performance Management, 2007, 56(3): 187~204.
[206]罗耀霞,李树林.资金营运中现金流量的功能分析[J].现代财经, 2004, 24(1): 40~42.
[207]Chalmeta R, Grangel R. Performance measurement systems for virtual enterprise integration[J]. International Journal of Computer Integrated Manufacturing, 2005, 18(1): 73~84.
[208]Folan P, Browne J. A review of performance measurement: towards performance management[J]. Comput. Ind., 2005, 56: 663~680.
[209]Folan P, Browne J. The development of an extended enterprise performance measurement system[J]. Production Planning & Control, 2005, 16: 531~544.
[210]Bititci U, Mendibil K, Martinez V, et al. Measuring and managing performance in extended enterprises[J]. International Journal of Operation & Production Management, 2005, 25: 333~353.
[211]VanHoek R. Measuring the unmeasurable– measuring and improving performance in the supply chain[J]. Supply Chain Management, 1998, 3: 187~192.
[212]Basu R. New criteria of performance management: a transition from enterprise to collaborative supply chain[J]. Measuring Business Excellence, 2001, 5: 7~12.
[213]Chan F, Qi H. Feasibility of performance measurement system for supply chain: a process-based approach and measures. International Journal of. Manufacturing System, 2003, 14: 179~190.
[214]Larson P D, Kerr S G. Integration of Process Management Tools to Support TQM Implementation: ISO 9000 and Activity-based Costing[J]. Total Quality Management, 2007, 18(1/2): 201~207.
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |