Particularities of Balanced Scorecard frameworks relating to specific supply chain roles
نویسنده
چکیده
The objective of this article is to identify particularities of Balanced Scorecard frameworks relating to specific supply chain roles. Four independent samples of Brazilian input suppliers, producers, distributors and retailers were formed. Each company was asked to indicate which performance indicators they used through a questionnaire which presented a list composed by forty-nine performance indicators divided into the four traditional perspectives. Percentages were used to identify the performance indicators use patterns and two value references (upper quartiles and estimated percentages) were used to identify the performance indicators’ set for the supply chain roles considered. According to the results presented, the group of eligible performance indicators relating to Balanced Scorecard frameworks for specific supply chain roles changes its composition significantly as different selection criteria area applied. The results also suggest that the Balanced Scorecard approach for supply chain performance measurement should consider both common and specific metrics for supply chain roles.
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