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Impact of the Competitive Strategies on the Relevance of Performacnce Measurement

المصدر: المجلة المصرية للدراسات التجارية
الناشر: جامعة المنصورة - كلية التجارة
المؤلف الرئيسي: Saleh, Ali Jabir (Author)
المجلد/العدد: مج34, ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2010
الصفحات: 87 - 120
رقم MD: 660001
نوع المحتوى: بحوث ومقالات
قواعد المعلومات: EcoLink
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المستخلص: using the competitive strategies in the manufacturing companies. In addition, they did not explain impact of using the competitive strategies over product-life-cycle on relevance of the performance measures. A survey conducted in the Egyptian manufacturing companies to examine the research hypothesis. The research findings indicated manufacturing companies adopted different competitive strategies and performance measures over product-life-cycle. Since the end of the 1980s, performance measurement has become an important issue for academics and practitioners. Academics have criticized financial measures of performance such as cost, profit, and ROI. The literature has suggested that managers should design performance measurement systems that are relevant to the company's strategy (Porter, 1980; Slater and Narver, 1993; Mosakowski, 1993; Kaplan & Norton, 1996; Ndubisi and Koo (2006). However, the prior studies did not attempt to explore determinants of \