dEjournals Nyitóoldal
Economica
Nyitólap Aktuális Megjelenés alatti
Archívum Keresés
Regisztráció Bejelentkezés

Economica

Évf. 12 szám 3-4 (2021)
Folyóiratcikk

TELJESÍTMÉNYMÉRÉSI MÓDSZEREK ÖSSZEHASONLÍTÓ ELEMZÉSE

Megjelent:
2021-12-31
DOI Linkhttps://doi.org/10.47282/economica/2021/12/3-4/10643
Szerző
Kovács Szabolcs
Megtekintés
pdf
Kulcsszavak
teljesítményértékelés SMART piramis Hoshin Kanri teljesítmény mérés
Hogyan hivatkozzuk
Kiválasztott formátum: APA
Kovács, S. (2021). TELJESÍTMÉNYMÉRÉSI MÓDSZEREK ÖSSZEHASONLÍTÓ ELEMZÉSE. Economica, 12(3-4). https://doi.org/10.47282/economica/2021/12/3-4/10643
Absztrakt

A teljesítménymérés – a vállalatok pénzügyi-gazdasági teljesítményének mérése – kiemelt jelentőséggel bír mind a vállalatok egyéni teljesítményének megállapításában, mind a vállalatok közötti összehasonlításban. A teljesítmény-mérésnek többféle keretrendszerével és nagyon sok módszerével lehet találkozni a szakirodalomban és a vállalati gyakorlatban is. A globalizáció kiteljesedésével és az új gazdaság kialakulásával még inkább kiemelt szerepet kap e témával való foglalkozás. A cikk célja a teljesítményértékelés szakirodalmának áttekintése és két választott keretrendszer részletesebb ismertetése.

Hivatkozások
  1. Akao, Y. "Hoshin Kanri: Policy Deployment for Successful TQM, 1991".
  2. Atkinson, A.A., Waterhouse, J.H. & Wells, R.B. 1997, "A stakeholder approach to strategic performance measurement", Sloan management review, vol. 38, no. 3, pp. 25-37.
  3. Babich, P. (1996). Hoshin Handbook (2nd ed.). Poway, CA: Total Quality Engineering.
  4. Bayaraa, B., Tarnoczi, T. & Fenyves, V. 2019, "Measuring performance by integrating k-medoids with dea: Mongolian case", Journal of business economics and management, vol. 20, no. 6, pp. 1238-1257.
  5. Bititci, U.S., Carrie, A.S. & McDevitt, L. 1997, "Integrated performance measurement systems: a development guide", International journal of operations & production management, vol. 17, no. 5, pp. 522-534.
  6. Bourne, M., Neely, A., Mills, J. & Platts, K. 2003, "Implementing performance measurement systems: a literature review", International Journal of Business Performance Management, vol. 5, no. 1, pp. 1-24.
  7. Butterworth, R. & Witcher, B. 2001, "Realising the vision: Translating strategy into action through policy mangement (Hoshin Kanri)", Journal of the Institution of British Telecommunications Engineers, vol. 2, no. 4, pp. 24-30.
  8. Caldwell, C. & Anderson, V. 2017, "Strategic management and the performance pyramid" in Competitive Advantage: Strategies, Management and Performance, pp. 13-23.
  9. Cross, K.F. & Lynch, R.L. 1988, "The "SMART" way to define and sustain success", National productivity review, vol. 8, no. 1, pp. 23-33.
  10. Dale, B.G. 1990, "Policy deployment", The TQM Magazine,.
  11. Duarte, J.E. 1993, "Policy deployment", CMA magazine, vol. 67, no. 4, pp. 13.
  12. Evans, J.R. & Lindsay, W.M. 2002, The management and control of quality, South-western Cincinnati, OH.
  13. Farantos, G.I. 2015, "The Data Envelopment Analysis Method and the influence of a phenomenon in organizational Efficiency: A literature review and the Data Envelopment Contrast Analysis new application", Journal of Data Envelopment Analysis and Decision Science, vol. 15, pp. 101-117.
  14. Fenyves, V., Pető, K., Harangi-Rákos, M. & Szenderák, J. 2019, "A Visegrádi országok mezőgazdasági vállalkozásainak gazdasági és pénzügyi helyzete", Gazdálkodás, vol. 63, no. 6, pp. 459-473.
  15. Fenyves, V., Zsido, K.E., Bircea, I. & Tarnoczi, T. 2020, "Financial performance of Hungarian and Romanian retail food small businesses", British food journal (1966), vol. 122, no. 11, pp. 3451-3471.
  16. Feurer, R., Chaharbaghi, K. & Wargin, J. 1995, "Analysis of strategy formulation and implementation at Hewlett-Packard", Management decision, vol. 33, no. 10, pp. 4-16.
  17. Forza, C. & Salvador, F. 2000, "Assessing some distinctive dimensions of performance feedback information in high performing plants", International journal of operations & production management, vol. 20, no. 3, pp. 359-385.
  18. Gates, S. 1999, "Aligning strategic performance measures and results", Conference Board New York,.
  19. Ghalayini, A.M. & Noble, J.S. 1996, "The changing basis of performance measurement", International journal of operations & production management, vol. 16, no. 8, pp. 63-80.
  20. GOAL/QPC. Research Committee (Methuen). & MBP/Hoshin Planning Team. Research Committee (Methuen). 1989, Hoshin Planning: A Planning System for Implementing Total Quality Management (TQM), GOAL/QPC.
  21. Gunasekaran, A. & Kobu, B. 2007, "Performance measures and metrics in logistics and supply chain management: a review of recent literature (1995-2004) for research and applications", International Journal of Production Research, vol. 45, no. 12, pp. 2819-2840.
  22. Horak, B. 1998, "Strategic Planning in Healthcare: Building a Quality-Based Plan Step by Step", The Journal for Healthcare Quality (JHQ), vol. 20, no. 4, pp. 45.
  23. Ittner, C.D., Larcker, D.F. & Randall, T. 2003, "Performance implications of strategic performance measurement in financial services firms", Accounting, organizations and society, vol. 28, no. 7, pp. 715-741.
  24. Jolayemi, J.K. 2008, "Hoshin kanri and hoshin process: A review and literature survey", Total Quality Management, vol. 19, no. 3, pp. 295-320.
  25. Kaplan, R.S. 1990, "Limitations of Cost Accounting in Advanced Manufacturing Environments, in Measures for Manufacturing Excellence Accounting", Ed.RS Kaplan.Boston: Harvard Business School Press, pp. 15.
  26. Kaplan, R.S. & Norton, D.P. 1996, "Using the balanced scorecard as a strategic management system", Harvard business review, vol. 74, no. 1, pp. &.
  27. Khan, K. & Shah, A. 2011, "Understanding performance measurement through the literature", African journal of business management, vol. 5, no. 35, pp. 13410-13418.
  28. Kondo, Y. 1998, "Hoshin kanri - a participative way of quality management in Japan", TQM magazine, vol. 10, no. 6, pp. 425-431.
  29. Kotler, P. 1984, Marketing management: analysis, planning, and control, Prentice-Hall International, London; Englewood Cliffs.
  30. Kurien, G.P. & Qureshi, M.N. 2011, "Study of performance measurement practices in supply chain management", International Journal of Business, Management and Social Sciences, vol. 2, no. 4, pp. 19-34.
  31. Lebas, M.J. 1995, "Performance measurement and performance management", International Journal of Production Economics, vol. 41, no. 1-3, pp. 23-35.
  32. Lee, R.G. & Dale, B.G. 1998, "Policy deployment: an examination of the theory", The International journal of quality & reliability management, vol. 15, no. 5, pp. 520-540.
  33. Leo, R.J. 1996, "Xerox 2000: from survival to opportunity", Quality progress, vol. 29, no. 3, pp. 71.
  34. Maisel, L.S. 2001, "Performance measurement practices: Survey results",.
  35. McGee, J.V. 1992, "What is strategic performance measurement", Ernst & Young Center for Business Innovation, Boston, MA,.
  36. Meyer, M.W. 2002, Rethinking Performance Measurement: Beyond the Balanced Scorecard, Cambridge University Press, Cambridge, UK.
  37. Moullin, M. 2003, "Defining performance measurement: Perspectives on performance (pdf 199kb) Vol. 2", Issue, vol. 2, pp. 3.
  38. Muhtaseb, H., Khoury, G. & Tovstiga, G. 2019, "Micro-level sectoral analysis of developing economies: The case of the Palestinian stone and marble industry", International journal of productivity and performance management, vol. 69, no. 3, pp. 597-611.
  39. Neely, A., Gregory, M. & Platts, K. 1995, "Performance measurement system design: A literature review and research agenda", International journal of operations & production management, vol. 15, no. 4, pp. 80-116.
  40. Otley, D. 1998, "Performance management, a framework for management accounting research", Management Accounting Research Group Conference.
  41. Otley, D. 1999, "Performance management: a framework for management control systems research", Management accounting research, vol. 10, no. 4, pp. 363-382.
  42. Roberts, P. & Tennant, C. 2003, "Application of the Hoshin Kanri methodology at a higher education establishment in the UK", TQM magazine, vol. 15, no. 2, pp. 82-87.
  43. Smith, P.C. & Goddard, M. 2002, "Performance management and operational research: A marriage made in heaven?", The Journal of the Operational Research Society, vol. 53, no. 3, pp. 247-255.
  44. Sorooshian, S., Aziz, N.F., Ahmad, A., Jubidin, S.N. & Mustapha, N.M. 2016, "Review on performance measurement systems", Mediterranean Journal of Social Sciences, vol. 7, no. 1, pp. 123.
  45. Striteska, M. & Spickova, M. 2012, "Review and comparison of performance measurement systems", Journal of Organizational Management Studies, vol. 2012, pp. 1.
  46. Su, C. & Yang, T. 2015, "Hoshin Kanri planning process in human resource management: recruitment in a high-tech firm", Total quality management & business excellence, vol. 26, no. 1-2, pp. 140-156.
  47. Tangen, S. 2004, "Performance measurement: from philosophy to practice", International journal of productivity and performance management, vol. 53, no. 8, pp. 726-737.
  48. Tennant, C. & Roberts, P. 2001, "Hoshin Kanri: a tool for strategic policy deployment", Knowledge and Process Management, vol. 8; 3, no. 4, pp. 262-269.
  49. Waston, G.H. 1993, "Strategic benchmarking",.
  50. Watson, G. 1991, Understanding hoshin kanri. In Y. Akao (Ed.) Hoshin Kanri: Policy deployment for successful TQM. Cambridge, MA, Productivity Press.
  51. Wimmer, Á 2004, "Üzleti teljesítménymérés az értékteremtés szolgálatában", Vezetéstudomány-Budapest Management Review, vol. 35, no. 9, pp. 2-11.
  52. Witcher, B.J. & Butterworth, R. 1997, "Hoshin kanri: A preliminary overview", Total Quality Management, vol. 8, no. 2-3, pp. 319-323.
  53. Witcher, B. 2002, "Hoshin kanri: a study of practice in the UK", Managerial auditing journal, vol. 17, no. 7, pp. 390-396.
  54. Witcher, B. & Butterworth, R. 2000, "Hoshin Kanri at Hewlett-Packard", Journal of General Management, vol. 25, no. 4, pp. 70-85.
  55. Witcher, B. & Butterworth, R. 1999, "Hoshin Kanri: how Xerox manages", Long range planning, vol. 32, no. 3, pp. 323-332.
  56. Yang, T. & Su, C. 2007, "Application of hoshin kanri for productivity improvement in a semiconductor manufacturing company", Journal of manufacturing technology management, vol. 18, no. 6, pp. 761-775.