Artículo
Towards an integrated proposal for performance measurement indicators in Advanced Production Practices
Autor/es | Domínguez Machuca, José Antonio
Escobar Pérez, Bernabé Garrido-Vega, Pedro Luján-García, Darkys |
Departamento | Universidad de Sevilla. Departamento de Economía Financiera y Dirección de Operaciones Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera |
Fecha de publicación | 2011 |
Fecha de depósito | 2018-02-22 |
Publicado en |
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Resumen | Starting with an analysis of the financial and operational indicators that can be found in the specialised literature, this study aims to contribute to improvements in the performance measurement systems used when the unit ... Starting with an analysis of the financial and operational indicators that can be found in the specialised literature, this study aims to contribute to improvements in the performance measurement systems used when the unit of analysis is the manufacturing plant. For this a search was done in the highest impact Journals of Production and Operations Management and Management Accounting , with the aim of determining the financial and operational indicators used to evaluate performance when Advanced Production Practices have been implemented, more specifically when the practices implemented are Total Quality Management, JIT/Lean Manufacturing and Total Productive Maintenance. This has enabled us to obtain a classification of the two types of indicators based on how much each is used. For the financial indicators we have also prepared a proposal that can be adapted to manufacturing plants- accounting features. In the near future we will propose a model that links practices implementation with financial and operational indicators and these two last with each other. We aim to will test this model empirically with the data obtained in the High Performance Manufacturing Project. |
Agencias financiadoras | Junta de Andalucía Ministerio de Educación y Ciencia (MEC). España |
Identificador del proyecto | P08-SEJ-03841
DPI 2009-11148 |
Cita | Domínguez Machuca, J.A., Escobar Pérez, B., Garrido-Vega, P. y Luján-García, D. (2011). Towards an integrated proposal for performance measurement indicators in Advanced Production Practices. World Academy of Science, Engineering and Technology, 59, 298-439. |
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