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Consistency with
goals, business
strategy and
incentive system;
especially capture
of SCM and
Sustainability aspects
Special KPIs
on SCM and
Sustainability
can be defined,
Consistency
with goals
strategy and
incentive
system have
to be assured
for each KPI
“outside” the
system.
Instrument
can be used
to support
special goals
and strategies
with relation
to SCM and
Sustainability
but is not a
comprehensive
instrument;
TCO can be one
aspect to align
actions with
goals, strategy
and incentives.
Instrument
can be used to
link functional
programs (e.
g. in SCM and
Sustainability)
top-down to an
overall business
strategy
and align
financial based
incentives with
actions in a
specific field.
Instrument
was designed
to develop an
overall business
strategy;
alignment
with incentive
system has to
be established
and aspects
of SCM and
sustainability
have to be
integrated
actively into the
instrument.
Instrument is
very flexible
but as it is
quite time-
consuming to
implement it,
it is likely that
it is used to
evaluate the
implementation
of strategies,
goals; it can
be used to
be linked to
the incentive
system.
Reliability of
measurement process
and acceptance by
users
Originally no
reference on the
measurement
process and
thus on the
acceptance by
users; has to
be established
for each KPI
separately and
for the whole
system.
Originally no
reference on the
measurement
process and
thus on the
acceptance by
users; has to be
established for
the approach as
a whole.
Because of
calculation-
based link with
a top financial
KPI a good
acceptance
of top- and
middle
management
is likely; for
operative KPIs
no reference
on the
measurement
process is given.
The process
of designing
the balanced
scorecard
ensures a high
acceptance of
stakeholders
and users;
because of the
goal setting,
a reliable
measurement
of metrics is
likely.
The process
of designing
the structure,
content
and process
ensures a high
acceptance of
stakeholders
and users; due
to the extensive
elaboration on
data gathering
also the
measurement
process should
be well defined.
Action orientation,
usefulness and
economy
Depends on the
satisfaction of
the above stated
guidelines.
Should be able
to support
decisions on
sourcing and
logistics.
Prerequisites
to induce
action for top-
and middle
management,
less likely
for lower
management.
Because of
consistency ,a
good chance to
induce action;
risk of dilution
as new aspects
are integrated.
Good chance
of a high
usefulness as
processual
aspects are
integrated; risk
of unfavourable
effort-benefit-
ratio by “over
engineering”.
In summary, maturity assessments seem to be a good choice for PMMS in supply
chain management to integrate aspects of sustainability. But, there is a substantial risk of
“over engineering” the instrument. Therefore, especially for smaller organisations, “leaner”
instruments such as single KPIs that focus on a specific aspect might be more useful.
Further efforts in companies should be put on the aspect of linking the measurement
of outcomes and inducing relevant decisions respectively actions that are to be taken. New
technologies that make data gathering easier will help to get a more detailed picture faster.
Also the dilemma of being accurate enough and being fast enough will have to be addressed.