Kauppakorkeakoulu | Laskentatoimen laitos | Laskentatoimi | 2013
Tutkielman numero: 13272
Harmonisation of global production and supply chain performance measurement - Case: personal care industry
|Otsikko:||Harmonisation of global production and supply chain performance measurement - Case: personal care industry|
|Vuosi:||2013 Kieli: eng|
|Asiasanat:||laskentatoimi; accounting; suorituskyky; efficiency; mittarit; ratings; toimitusketju; supply chain; tuotanto; production; harmonisointi; harmonisation|
|Avainsanat:||performance measurement; suoritusmittaus; harmonisation; harmonisointi; supply chain; toimitusketju; production; tuotanto; controlling; controlling|
The objective of this research is to harmonise the global production and supply chain performance measurement for a manufacturing organisation in personal care industry. The target is to develop performance measurement at operational level and to unify the contents and structure of local and global level reporting.
This research is conducted as a single case study with a globally operating German organisation in personal care industry. Literature provides an overview of performance measurement in supply chain context. The empirical part focuses on the case company's production and supply chain controlling function. The data is gathered through semi-structured interviews with production plant and supply chain management and from internal performance reports.
The findings of this study show that in practice there are certain key measures for supply chain and production performance measurement in use at global level but that especially operative performance indicators are not available. The findings also show that the regional and local reports show a great variety of approaches and prioritisations.
This study proposes a globally standardised performance measurement for production and supply chain. The performance can be tracked at global level and the key performance indicators are consistent at global, regional, and country level.
This study indicates that theoretical performance measurement models do not provide an ideal basis for a performance measurement system in supply chain and production controlling. Support should be sought from practical experiences at other companies. Additionally, the study points out that the link between strategy and performance measurement is considered crucial in practice and is used as a basis in the selection of performance measures.
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