An Examination of Manufacturing Organizations' Performance Evaluation Analysis, Implications and a Framework for Future Research

Document Type

Article

Publication Date

7-19-2004

Description

The utilization of financial and non-financial measures in the evaluation of manufacturing organizations' performance is studied for a sample of 79 Portuguese financial analysts. Cluster analysis and multiple regression analysis are used to study the extent of use, importance and availability of information for 63 financial and non- financial measures. The results derived from this study point to the increasing importance of non- financial measures in the evaluation of manufacturing performance. Organizational and managerial implications of the findings are discussed, and a framework for future research is presented.

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