Benchmarking best‐practice performance measurement within companies: Using total quality management

A postal survey was conducted into the use of performance measurement in companies using total quality management. A total of 89 responses were obtained from 22 companies. The results from the analysis of the data show that even in companies using TQM, there is a gap between the factors of performance perceived by employees as being important, and the factors which are emphasized by their organizations. However, some of the key goals of TQM – customer service and satisfaction, and quality improvements – are among the highest rated factors in terms of both importance and emphasis.