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Title: Developing Customer-Centered Performance Measures

Authors: Joseph C. Montgomery; David J. Lemak; Richard Reed

Addresses: Author address listing can be found in the "About the Authors" section at the end of the article.

Abstract: This paper discusses the role that performance measures have in evaluating organizational effectiveness/efficiency, and the recent shift away from the traditional 'manager-centered,' cost accounting approach to a 'customer-centered,' performance-based perspective. The dysfunctional aspects of the former approach are discussed and contrasted with the advantages of the latter, more recent one. Then, a conceptual model for developing customer-centered performance measures is developed. The paper concludes with a brief summary of the arguments presented, some limitations and caveats, and directions for future research.

Keywords: Customer-centered; manager-centered; performance measures; organizational effectiveness; cost accounting; performance-based.

DOI: 10.1504/JBM.1997.141030

Journal of Business and Management, 1997 Vol.4 No.1, pp.24 - 39

Published online: 05 Sep 2024 *