Performance measurement in supply chain entities: balanced scorecard perspective

Purpose – The purpose of this paper is to empirically examine what senior supply chain executives measure and how they perceive performance measurement from a balanced scorecard (BSC) perspective.Design/methodology/approach – A survey designed from the four perspectives of the BSC framework is conducted on senior executives involved in the supply chain functions of client firms, and those executives from the logistics service provider industry.Findings – Despite the need to provide a balanced approach to performance measurement, firms remain focused on traditional financial measures (gross revenue, profit before tax, and cost reduction). From a supply chain perspective, the non‐tangible measures such as customer satisfaction are most measured. Other key logistics performance indicators include on‐time delivery, and customer satisfaction.Research limitations/implications – The findings are based on a sample size of 113. Thus, some respondent clusters are smaller than others. Hence, the results may not be r...

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