Identification of critical operational performance measures : a research note on a benchmarking study in the transportation and distribution sector

K.H. Donselaar, van, C.J.T.M. Kokke, J.A.M. Theeuwes, M.J.F. Wouters

Research output: Contribution to journalArticleAcademicpeer-review

Abstract

In this paper the results presented are of an empirical benchmarking study investigating which operational performance measures in the transportation and distribution sector are the most important for financial performance. In the existing literature, the selection of operational performance measures is mostly derived from strategy, using interviews and discussions with management. The main contribution of this paper is to show how an application of benchmarking can identify the relative importance of different operational performance measures and to set standards for those measures.$g0
Original languageEnglish
Pages (from-to)439-452
JournalManagement Accounting Research
Volume10
Issue number4
DOIs
Publication statusPublished - 1999

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