Change in the Logistics Management Style Through Performance Indicators: A Case Study

摘要

Performance measurement systems based on non-financial indicators are becoming of increasing interest to both practitioners and academics. However, the impact of using performance measures on management style has been largely neglected. This paper sets out to explore this gap using an approach based on Simons' diagnostic versus interactive modes of control. The purpose of this paper is to describe the change in logistics management and control compared with the situation in the rest of the firm. To this end, a case study was undertaken involving a medium-sized ceramic tile manufacturer. The results show a clear interactive use in the logistic area, while in non-logistic departments performance measures are used diagnostically.