Includes bibliographical references : (p. [37]-40) Drawing on qualitative data collected during semi-structured interviews with 36 profit centre managers in manufacturing firms in Victoria, Australia, this study seeks to explore the mechanisms used to manage multiple manufacturing performance dimensions arising from the pursuit of profit centre strategy. Where measures capture potentially conflicting influences on the manufacturing cost function, strategy implementation is facilitated by loosening control reactions to cost variances and through explicit attempts to integrate multiple measures. However, a joint emphasis on performance dimensions relating to manufacturing efficiency and customer responsiveness emerges as problematic. In contrast, a joint emphasis on quality and efficiency is relatively easily managed. It is suggested that in the context of responsiveness strategies, the difficulty of designing complete measures inhibits the relevance of performance measurement systems as a facilitator of strategy implementation.
| Identifer | oai:union.ndltd.org:ADTP/109636 |
| Date | January 2001 |
| Creators | Lillis, Anne M. |
| Publisher | Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems |
| Source Sets | Australiasian Digital Theses Program |
| Language | English |
| Detected Language | English |
| Relation | ANU, NACU:N, NAVC, NMQU, QBON, QUSQ, QUT:GP, VBAX, VBX, VLU, VLU:W, VMOU, VSL, VSWT, WCX, XNTU |
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