This paper describes the testing of a management process for the design and development of performance measurement systems in seven small and medium sized manufacturing companies. The paper outlines and develops the criteria used for evaluating the process and describes the methodology applied...

In the context of business processes, it is argued that whilst the operate-processes create competitive advantage, it is the manage-processes, which ensure that competitive advantage is sustained. There are now several frameworks for performance measurement and benchmarking but none of these...