Yes / Designing and implementing Performance Measurement System (PMS) is an integral part of management control systems. This paper presents an original and novel approach to designing and benchmarking of PMSs for a manufacturing environment through a hybrid framework which overcomes the shortcomings of earlier models. A detailed review was taken of previous models and their limitations were identified. The present hybrid PMS model seeks to improve the earlier research models by the following novel approach: implementation of a Knowledge Based (KB) expert system, Gauging Absences of Pre-requisite (GAP) analysis and Analytic Hierarchy Process (AHP) methodology in an integrated KBPMS. The paper has shown that the present hybrid (KB-AHP-GAP) approach to developing a KBPMS model is a realistic methodology. The combination of the KB-AHP-GAP approach allows detailed benchmarking of the PMS existing within a manufacturing organisation. Furthermore, this approach can assist in identifying and prioritising the key decisions that need to be actioned to overcome the existing PMS shortcomings.
Identifer | oai:union.ndltd.org:BRADFORD/oai:bradscholars.brad.ac.uk:10454/8766 |
Date | 27 December 2015 |
Creators | Wibisono, D., Khan, M. Khurshid |
Source Sets | Bradford Scholars |
Language | English |
Detected Language | English |
Type | Article, Published version |
Rights | © 2015 The Authors. This work is licensed under a Creative Commons Attribution Licence (http://creativecommons.org/licenses/by/3.0/ ), CC-BY |
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