Implementing performance measurement systems: a literature review 11
The process combines existing concepts such as the balanced scorecard [3], ‘Order Winners and Order Qualifiers’ [78] and Ford’s QOS with other techniques developed at Cambridge. The process is built on the work of Keegan et al. [30], Wisner and Fawcett [79] and Azzone et al. [80], among others. A fuller description of the process testing and development is provided in Neely et al. [42].
Figure 4 shows an outline of the process. In the workbook [49] parts 1 to 5 of the process contain the tools and procedures for developing the top level set of business objectives and designing performance measures for a business unit. For completeness, parts 6 to 10 should be mentioned. These cascade the business objectives by deploying performance measures throughout the organisation.
In summary, the first five parts of the process comprise: