Table I Best practices in designing... | Emerald Publishing

Table I

Best practices in designing operational performance measurement indicators

	Practices	Sources
ID1	Define performance indicators according to a standard model, e.g. BSC or SCOR, or a corporate standard model rather than a custom-made model	Najmi et al. (2012)
ID2	Derive operational performance indicators from the company's strategic and tactical objectives	Melnyk et al. (2014)
ID3	Use objective criteria for defining standards and targets, either external (customer requirements, benchmarks or market standards) or internal (time studies or historical data), rather than estimates by management or operators	Tatticci et al. (2010)
ID4	Define operational performance indicators jointly with all the departments involved, rather than by each department separately	Micheli et al. (2011)
ID5	Cover three aspects – efficiency, effectiveness and flexibility – in the performance indicators	Ferreira and Otley (2009)

	Practices	Sources
ID1	Define performance indicators according to a standard model, e.g. BSC or SCOR, or a corporate standard model rather than a custom-made model	Najmi et al. (2012)
ID2	Derive operational performance indicators from the company's strategic and tactical objectives	Melnyk et al. (2014)
ID3	Use objective criteria for defining standards and targets, either external (customer requirements, benchmarks or market standards) or internal (time studies or historical data), rather than estimates by management or operators	Tatticci et al. (2010)
ID4	Define operational performance indicators jointly with all the departments involved, rather than by each department separately	Micheli et al. (2011)
ID5	Cover three aspects – efficiency, effectiveness and flexibility – in the performance indicators	Ferreira and Otley (2009)