제조기업의 경쟁력 제고를 위한 성과측정에 관한 연구

Abstract

Performance measurement systems can provide useful information to managers who are

trying to identify the source of their problems or the reasons for their success. But financial

measurement systems based on cost accounting in place today does not provide the kind of

information needed by companies that seek to create a competitive edge through

manufacturing.

Manufacturing performance has a direct impact on the primary source of future revenue

for most firms. Market share leads to profitability and management performance has a great

impact on the competitive position of the business unit. However it is far from certain that

manufacturing performance, market share and management performance themselves are

closely correlated. Hence this article develops the 3M model based on the management

performance — market performance — manufacturing performance to measure business

performance, thus enhances the competitive edge of firms.