Strategic alignment of manufacturing processes in a Balanced Scorecard-based compensation plan: a theory illustration case
The present paper integrates the operations management and the management control literature in order to focus on the issue of strategic alignment of manufacturing processes in a Balanced Scorecard-based compensation plan. The specific objectives for this paper are twofold. First, the study offers a theoretical foundation for the thesis that alignment of manufacturing processes with business strategy will result in higher organizational performance. Second, a case study at a Belgian manufacturing division of a Danish Corporate Company shows that it is not possible to realize higher organizational performance when there is no strategic alignment of manufacturing processes.
|Date of creation:||Oct 2003|
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- Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
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- Baker, George P & Jensen, Michael C & Murphy, Kevin J, 1988.
" Compensation and Incentives: Practice vs. Theory,"
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American Finance Association, vol. 43(3), pages 593-616, July.
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