绩效评估系统的评估和修订Evaluation and Revision of Performance Measurement Systems  
Performance measurement is a topic that has received considerable attentionduring the last decades. There are many motives for using performance measuresin a company but perhaps the most crucial one is that they will help toimprove productivity when used properly. Productivity is of vital importance toa company’s ability to compete and make profits over time. A company that isnot able to efficiently utilise its resources in creating value for its customerswill not survive in the competitive business environment of today. However,the development of fully functional and suitable performance measurementsystems (i.e. set of measures) has proven to be a very challenging task. Thisresearch has focused on the last phase of the development of performancemeasurement system, namely the continuous updating of the performancemeasures, which still have not been explored in a satisfactory manner. Theobjective is to investigate and clarify how to evaluate and revise performancemeasurement systems. In order to reach this objective, several obstacles thatcontribute to the complexity of the research area are treated.In the beginning, the thesis thoroughly investigates the confusing terminologywithin the field and frequently used terms like productivity, profitability, performance,efficiency and effectiveness are explained. Then, a categorisation ofways to measure performance is presented along with advantages and shortcomingsof different productivity and other performance measures. Severalkey-factors found to affect the productivity of a manufacturing company arealso discussed, such as: design of processes and equipment, disturbances andlosses, management and control, product design, and job design and work organisation.Much attention is given to the different requirements that performancemeasurement systems must fulfil, both on the system level and the measurelevel. Finally a method called the performance measurement progressionmap is finally proposed, which has been developed in order to give measurementpractitioners a comprehensive guide of how to evaluate and revise performancemeasurement systems.The thesis is concluded with the results from several empirical investigations inwhich the usefulness of the developed method is validated.
绩效测量是受到相当关注的一个话题，在过去几十年。使用性能的措施有很多的动机
在一家公司，但也许是最关键的一条是，他们将有助于如果使用得当，提高生产力。生产力是至关重要的
公司的竞争能力和利润随着时间的推移。公司无法有效地利用其资源，在为客户创造价值
在当今竞争激烈的商业环境中生存。然而，全面的功能和合适的性能测量的发展
系统（即一套措施）已被证明是一个非常具有挑战性的任务。这研究主要集中于性能的发展的最后阶段
测量系统，即不断更新的表现措施，仍然没有以令人满意的方式探讨。该目的是调查和澄清如何评估和修改性能
测量系统。为了达到这个目标，有几个障碍，向研究区的复杂的处理。
在开始的时候，本文深入调查混乱的术语领域内的生产力，盈利能力，性能和常用的词语，如，
效率和效益进行说明。然后，分类的方法来衡量性能优点和缺点不同的生产力和其他性能的措施。几个
发现影响生产率的制造公司的关键因素是还讨论，如：设计的过程和设备的干扰和
损失，管理和控制，产品设计，工作设计和工作组织。
备受关注性能的不同要求，测量系统必须满足，无论是在系统级和措施水平。最后一个方法叫做性能测量进展
最后提出了地图，这已被开发，以便使测量如何评估和修改性能从业者的综合指南测量系统。论文得出的结果从几个实证调查
开发的方法的有用性进行了验证。