East Midlands food & drink sector strategy

The food & drink sector is one of four priority sectors identified in the regional economic strategy, A Flourishing Region. This document sets out a strategy for maximising the contribution of the food & drink sector to the economic development of the East Midlands

Teaching and learning of performance measurement in OR/MS degrees

A review of existing UK MS/OR undergraduate programmes was completed to assess the extent and nature of performance measurement teaching. In addition, a survey of performance measurement practitioners was undertaken to obtain views on what should be taught in relation to performance measurement. A survey of 23 undergraduate MS/OR degrees in the UK revealed that all the academic respondents supported the inclusion of PM teaching. However, only four distinct PM classes could be found amongst these degrees. The PM techniques taught were broadly similar although the wider context of PM was taught in only 2 of the classes. A survey of a small number of PM practitioners revealed that the Balanced Scorecard and Benchmarking were the two most commonly applied PM techniques with the majority of respondents learning about PM from personal experience and reading rather than through formal education. It appears that there is an opportunity for MS/OR teaching to make a major contribution to the development of PM as a discipline. However, academic respondents whose MS/OR degree course did not teach PM indicated that lack of staff expertise in PM combined with an already full syllabus were the main barriers to introducing a PM class

Analysing B2B electronic procurement benefits – Information systems perspective

This paper presents electronic procurement benefits identified in four case companies. The benefits achieved in the case companies were classified according to taxonomies from the Information Systems discipline. Existing taxonomies were combined into a new taxonomy which allows evaluation of the complex e-procurement impact. Traditional financial-based methods failed to capture the nature of e-procurement benefits. In the new taxonomy, eprocurement benefits are classified using scorecard dimensions (strategic, tactical and operational), which allows the identification of areas of e-procurement impact, in addition the benefits characteristic is captured (tangible, intangible, financial and non-financial)

Performance measurement systems and metrics: a framework for monitoring oil operations

Oil operations involve high levels of capital equipment and high capacity production processes for which performance measures can assist with monitoring production throughout the oil industry stages. The approach taken in this paper is to utilise the lifecycle approach of asset management as well as organisational resource factors in an integrative manner. This research will examine the use of performance measurement in both private and public oil companies with a focus on Developing Countries. National Oil companies are of national economic importance in Developing Countries. Thus purpose of this paper is to develop a conceptual framework for performance measures of current and future oil operations and the associated asset management for field operations. The approach taken is to recognise the national context and strategic drivers and then to examine within this context the three areas of: Asset Management; Oil Operations (including Technology and Development; Management approaches; Partnerships) and Performance Outcomes

Valuing human resources: perceptions and practices in UK organisations.

Despite Government and academic interest in valuing human resources, there has been relatively little progress in reflecting the value of human resources in UK organisations. This research uses a survey questionnaire to identify perceptions and practices in the area of valuing human resources in three types of UK organizations; traditional companies, knowledge intensive companies and local authorities. The survey focuses on the importance of valuing human resources, current measurement practices, key barriers to the valuation of human resources and the progress expected in this field over five years in UK organisations. Although the majority of respondents identified that the measurement/valuation of human resources was important to their organization, only little or moderate progress in recognizing the worth of human resources in financial statements was expected. The main reasons for this were identified to be lack of understanding and support of the area by others in the organization, particularly senior management, lack of resources, uncertainty as to what information should be reported and lack of precision and reliability in current human resource measures. The research identified that there is more interest in the area from human resource professionals than accounting professionals and that valuation of human resources should be included in internal reports rather than reported externally. More research is now needed, both on conceptual models for valuing human resources within organizations and empirical research focusing on issues such as gaining commitment to valuing of human resources by senior management, the development of systems of valuing human resources, how systems to value employees, when developed, are implemented in organisations and the consequences, both intended and unintended of how the systems operate in practice

Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective

In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed practices of the latter. We identify clear decoupling patterns occurring there at the utilization level of the new system. We elaborate on the notion of decoupling and discuss the reasons conducing to the observed decoupling patterns in this organization.Decoupling; New Public Management; Public Sector