Due to their particular nature, the benchmarking methodologies tend to exceed the boundaries of management techniques, and to enter the territories of managerial culture. A culture that is also destined to break into the accounting area not only strongly supporting the possibility of fixing targets, and measuring and comparing the performance (an aspect that is already innovative and that is worthy of attention), but also questioning one of the principles (or taboos) of the accounting organization: the absolute unchangeability of the processes, a feature that has always been exhibited as a proof of the reliability of the elaborations and the measurements obtained. In this article, in particular, we have faced the topic of the definition of the size of the measurement and comparison of the performances, and we suggest that besides the traditional cost measures, also other measures (time and quality) are chosen, making sure that they really express the functionality ceded by the examined processes. We also supported the need to select a partner, and create the conditions of a suitable comparability of the processes in order to ensure significance in the performance and transferability measures of the observed practices. We also proposed a methodological pattern in order to carry out useful comparisons and to stimulate ambitious processes to define the performance aims, and to identify the determining factors of the differences in the measured performances. The pattern tends to develop a suitable effort to make the choices in the design and the type of process designs explicit. In fact the analysis of the organization solutions adopted by excellent companies, is a decisive step in the road of learning and identification of spaces to transfer these solutions to one's own company organization.
Benchmarking
BERETTA, SERGIO;DOSSI, ANDREA;
2000
Abstract
Due to their particular nature, the benchmarking methodologies tend to exceed the boundaries of management techniques, and to enter the territories of managerial culture. A culture that is also destined to break into the accounting area not only strongly supporting the possibility of fixing targets, and measuring and comparing the performance (an aspect that is already innovative and that is worthy of attention), but also questioning one of the principles (or taboos) of the accounting organization: the absolute unchangeability of the processes, a feature that has always been exhibited as a proof of the reliability of the elaborations and the measurements obtained. In this article, in particular, we have faced the topic of the definition of the size of the measurement and comparison of the performances, and we suggest that besides the traditional cost measures, also other measures (time and quality) are chosen, making sure that they really express the functionality ceded by the examined processes. We also supported the need to select a partner, and create the conditions of a suitable comparability of the processes in order to ensure significance in the performance and transferability measures of the observed practices. We also proposed a methodological pattern in order to carry out useful comparisons and to stimulate ambitious processes to define the performance aims, and to identify the determining factors of the differences in the measured performances. The pattern tends to develop a suitable effort to make the choices in the design and the type of process designs explicit. In fact the analysis of the organization solutions adopted by excellent companies, is a decisive step in the road of learning and identification of spaces to transfer these solutions to one's own company organization.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.