New Dimensions Of Performance Measurement
The current business environment requires a performance management with a muchbroader framework. The article deals with the overall performance of an entity and the compositionof performance indicators that are grouped under specific dashboards: economic and financial,social and environmental. In order to reflect economic and financial, social and environmentalperformance, an entity may use the dashboard which allows selection, arrangement andpresentation of performance indicators, on the basis of objectives and to obtain the informationnecessary for performing the pilotation of this entity. The approach proposed started from theconceptual framework of CERISE which was expanded and treated in the light of the researchconducted. Depending on the empirical importance provided by each performance dimension (theeconomic-financial, social and environmental), they received a share which is reflected in thecomplexity of the final decision at microeconomic level. The existence and development of aperformance management system in economic entities for any entity represents a competitiveadvantage because it is the starting point for achieving sustainable performance, achieving mediumand long term high-performance. To highlight aspects of the economic and financial, social andenvironmental performance we suggest using an intercorelatted dashboard, whose composition andvisualization is shown by our study. The article ends with the authors‘ conclusions regarding globalperformance and macroeconomic framework for broadening the constitutive formation ofindicators used in the dashboards, which ultimately contributes to the knowledge of the actualperformance of an entity.
Volume (Year): 2 (2012)
Issue (Month): 14 ()
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- Lebas, Michel J., 1995. "Performance measurement and performance management," International Journal of Production Economics, Elsevier, vol. 41(1-3), pages 23-35, October.
- Greg Filbeck & Raymond Gorman, 2004. "The Relationship between the Environmental and Financial Performance of Public Utilities," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 29(2), pages 137-157, October.
- Triantis, Konstantinos & Otis, Paul, 2004. "Dominance-based measurement of productive and environmental performance for manufacturing," European Journal of Operational Research, Elsevier, vol. 154(2), pages 447-464, April.
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