绩效研究文章

Performancemeasurementofsupplychainmanagement:AbalancedscorecardapproachRajatBhagwata,MilindKumarSharmab,*aDepartmentofMechanicalEngineering,M.B.M.EngineeringCollege,FacultyofEngineeringandArchitecture,J.N.V.University,Jodhpur,Rajasthan,IndiabDepartmentofProductionandIndustrialEngineering,M.B.M.EngineeringCollege,FacultyofEngineeringandArchitecture,J.N.V.University,Jodhpur,Rajasthan,IndiaReceived31October2006;receivedinrevisedform10March2007;accepted4April2007Availableonline12April2007AbstractThispaperdevelopsabalancedscorecardforsupplychainmanagement(SCM)thatmeasuresandevaluatesday-to-daybusinessoperationsfromfollowingfourperspectives:finance,customer,internalbusinessprocess,andlearningandgrowth.BalancedscorecardhasbeendevelopedbasedonextensivereviewofliteratureonSCMperformancemeasures,supportedbythreecasestudies,eachillustratingwaysinwhichBSCwasdevelopedandappliedinsmallandmediumsizedenterprises(SMEs)inIndia.ThepaperfurthersuggeststhatabalancedSCMscorecardcanbethefoundationforastra-tegicSCMsystemprovidedthatcertaindevelopmentguidelinesareproperlyfollowed,appropriatemetricsareevaluated,andkeyimplementationobstaclesareovercome.Thebalancedscorecarddevelopedinthispaperprovidesausefulguid-anceforthepracticalmanagersinevaluationandmeasuringofSCMinabalancedwayandproposesabalancedperfor-mancemeasurementsystemtomapandanalyzesupplychains.Whilesuggestingbalancedscorecard,differentSCMperformancemetricshavebeenreviewedanddistributedintofourperspectives.ThishelpsmanagerstoevaluateSCMper-formanceinamuch-balancedwayfromallanglesofbusiness.2007ElsevierLtd.Allrightsreserved.Keywords:Balancedscorecard;Supplychainmanagement;Performancemeasurement;Metrics;Framework;Casestudies1.IntroductionForanybusinessactivity,suchassupplychainmanagement(SCM),whichhasstrategicimplicationsforanycompany,identifyingtherequiredperformancemeasuresonmostofthecriteriaisessentialanditshouldbeanintegralpartofanybusinessstrategy.ManymethodshavebeensuggestedovertheyearsforSCMeval-uationofanyorganization.However,abalancedapproachtoevaluateSCMisasourceofincreasingcostandconcerntomanagementastraditionalmethodsfocusonlyonwell-knownfinancialmeasures,whicharebest,0360-8352/$-seefrontmatter2007ElsevierLtd.Allrightsreserved.doi:10.1016/j.cie.2007.04.001*Correspondingauthor.E-mailaddress:milindksharma@rediffmail.com(M.K.Sharma).Computers&IndustrialEngineering53(2007)43–62financialmeasuresarenotwellsuitedfornewergenerationofSCMapplications.Thesecomplexsupplychainstypicallyseektoprovideawiderangeofbenefits,includingmanythatareintangibleinnature.Asaresult,wesuggestthatitmaybeappropriatetouseabalancedapproachtomeasureandevaluatesupplychains.Inrecentyears,anumberoffirmsrealizedthepotentialsofSCMinday-to-dayoperationsmanagement.However,theyoftenlacktheinsightforthedevelopmentofeffectiveperformancemeasuresandmetricsneededtoachieveafullyintegratedSCMduetolackofabalancedapproachandlackofcleardistinctionbetweenmetricsatstrategic,tactical,andoperationallevels(Gunasekaran,Patel,&Tirtiroglu,2001;Hudson,Lean,&Smart,2001).Therefore,itisclearthatforeffectiveSCM,measurementgoalsmustconsidertheover-allscenarioandthemetricstobeused.Theseshouldrepresentabalancedapproachandshouldbeclassifiedatstrategic,tactical,andoperationallevels,andbefinancialandnon-financialmeasures,aswell.Takingintoaccounttheabovefactors,abalancedSCMscorecardhasbeenproposedanddevelopedinthispapertodiscusstheseveralmeasuresandmetricsofSCM.ThearticlehascontributedtoimportantissuesofSCMperformancemeasurementtheoryandpractices.•ItpointsouttheimportanceofkeyplayersintheperformancemeasurementofSCM,andthenatureofrolestheyneedtoplay.•AbalancedperformanceevaluationofSCMsuchas,balancedscorecardnotonlyhelpsorganizationsinfasterandwiderprogressmonitoringoftheiroperationsbutcanalsohelptheminimprovingtheirinternalandexternalfunctionsofbusinesssuchasengineeringanddesignapplications,production,qualityimprovement,materialsmanagement,quickresponse,gaininglostmarketshares,properimplementationofbusinessstrategiesetc.•ThepaperalsoarticulatestheexperiencesofapplicationofbalancedSCMscorecardspecifictoSMEsinIndia,throwinglightonthemanagementofsupplychainbyconductingcasestudies.ItfocusesoncriticalfactorsthatarelikelytocontributeforthesuccessfulperformancemeasurementofSCM,particularlyinSMEssector.1.1.ThebalancedscorecardTheneedofperformancemeasurementsystemsatdifferentlevelsofdecision-making,eitherintheindustryorservicecontexts,isundoubtedlynotsomethingnew(Bititici,Cavalieri,&Cieminski,2005).KaplanandNorton(1992)haveproposedthebalancedscorecard(BSC),asameanstoevaluatecorporateperformancefromfourdifferentperspectives:thefinancial,theinternalbusinessprocess,thecustomer,andthelearningandgrowth.TheirBSCisdesignedtocomplement‘‘financialmeasuresofpastperformancewiththeirmeasuresofthedriversoffutureperformance’’.Thenameoftheirconceptreflectsanintenttokeepscoreofasetofitemsthatmaintainabalance‘‘betweenshorttermandlongtermobjectives,betweenfinanci