Balanced scorecard metrics and specific supply chain roles

• Published in: International journal of productivity and performance management 2015-01, Vol.64 (2), p.288-300
• Main Authors: Cunha Callado, Antonio Andre, Jack, Lisa
• Format: Article
• Language: English
• Subjects: Balanced Scorecard; Balancing; Brand loyalty; Brazil; Business metrics; Customer satisfaction; Design; Design engineering; Distributors; Food processing industry; Indicators; Investigations; Market shares; Networks; Performance evaluation; Performance management; Performance measurement; Productivity; Profitability; Roles; Suppliers; Supply chains
• ISSN: 1741-0401; 1758-6658
• DOI: 10.1108/IJPPM-05-2014-0071

Purpose - The overarching question here is whether common balanced scorecards (BSCs) are possible between partners in supply networks. The purpose of this paper is to form four independent samples of Brazilian input suppliers, producers, distributors and retailers from the agri-food industry to identify how many of the metrics used in BSCs can be related to specific supply chain (SC) roles. Design/methodology/approach - A survey of 121 agribusiness companies was undertaken. Usage of indicators was identified through percentages, while the groups of performance indicators for the SC roles considered were identified through two reference values. Findings - Customer satisfaction was the single metric present within the BSC framework for all SC roles. Different SC roles showed different compositions of indicators used. Research limitations/implications - The research findings are descriptive and based on responses provided by senior managers. A new perspective of the use of specific performance metrics by different SC participants is seen. Practical implications - Performance measurement within SCs needs to consider the specific measures used by different roles within the SC. The data suggest that any implementation of performance measurement systems for supply networks should consider performance indicators that are common to the role-type and specific to the constituent companies. Originality/value - The findings contribute to the debate on whether a common set of measures in a scorecard can be used between SC partners. The findings suggest that it may be very difficult to achieve a BSC framework that is common and practical for all SC participants and that other alternatives should be investigated.