การประยุกต์เครือข่ายผลการดำเนินงานเพื่อการตั้งเป้า

Abstract

Performance measurement represents a key component in a management process that helps enable in-dept and timely analysis, planning, and improvement. Nowadays, a strong management is necessary for an organization under intense competition. The study is based on the need expressed by top and operational managers at one electronic company, to be referred to as the ST, to improve productivity measurement and analysis at the production level. This need stems from a lack of an explicit linkage between information from performance measurement and target setting at the operational level. As a result, the performance network concept is selected to help address this concern. Several networks, consisting of ratios, have been developed and tested. Altogether, there are five networks developed. The data collection has taken place over the period of 12 months. The regression analysis is the key method to help analyze the results. The findings indicate the following. There are significant interrelationships among ratios from different levels in one performance network. Specifically for target setting, one of the findings illustrates that for a productivity ratio (Production Value-to-Direct Material Cost) is to be increased by 8%, the following targets also have to take place. For examples, one of the ratios at the network’s level 1; i.e., the Production Value-to-Other Production Cost ratio, should be in the ranges from 0.8705 to 1.0639. Moreover, one of the ratios at level 2; i.e., the Scrap Electrical Cost-to-Rework Cost ratio, should be between 1.3517 and 1.6520. According to followup discussions with senior managers at the ST, the performance network concept could potentially improve the linkage between productivity measurement and analysis as well as a plant’s management process. Nevertheless, some of the key shortcomings include the reliance on quantitative data and a database that needs to generate accurate and time data on the continuous basis. The future extension of this study includes the development of roadmap for productivity improvement.