Linking strategies to actions: integrated performance measurement systems for competitive advantage
International competition has changed the nature of the US manufacturing environment. Manufacturing firms must now strategically examine customers’ needs in all served market segments for competitive survival. Moreover, firms must determine those products or service attributes which are ‘order qualifiers’ — necessary for either getting into or staying in the market place — from those attributes which are ‘order winners’ — necessary for increasing market share (Hill, 1989).
KeywordsTotal Quality Management Plant Flexibility Strategic Objective Performance Measurement System Division Management
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