1、原文STRATEGICPERFORMANCEMANAGEMENTINPRACTICEADVANTAGES,DISADVANTAGESANDREASONSFORUSEABSTRACTSTRATEGICPERFORMANCEMANAGEMENTSPMHASBECOMEANIMPORTANTVEHICLEFORBUSINESSMANAGEMENTINTODAYSTURBULENTBUSINESSENVIRONMENTTHEREFORESPMHASATTRACTEDMUCHRESEARCHINTERESTFROMTHESIDEOFBOTHSCIENTISTSANDPOLICYMAKERSTHEQUES
2、TIONISHOWEVERWHETHERSPMHASBROUGHTADDEDVALUEFORORGANIZATIONSTHISPAPEREXAMINESTHEADVANTAGES,DISADVANTAGESANDREASONSFORUSEOFSPMWHICHORGANIZATIONSEXPERIENCEDINPRACTICEBASEDONLITERATURERESEARCHANDINTERVIEWSATSEVENTEENPROMINENTDUTCHORGANIZATIONS,FOURMAINADVANTAGES,HIGHERRESULTORIENTATION,BETTERSTRATEGICCL
3、ARITY,HIGHERPEOPLEQUALITY,HIGHERORGANIZATIONALQUALITY,TWOMAINDISADVANTAGESBADLYALIGNEDSYSTEM,LOWINFORMATIONQUALITYANDTWOMAINREASONSFORUSEFOCUSONCONTROL,FOCUSONSTRATEGYWEREIDENTIFIEDTHERESEARCHSHOWEDTHATINGENERALTHEADVANTAGESWEREEXPERIENCEDTOAMUCHGREATERDEGREETHANTHEDISADVANTAGES,ANDTHATSPECIFICREASO
4、NSFORUSEACHIEVEDSPECIFICADVANTAGESWITHTHERESEARCHRESULTS,MANAGEMENTCANCONVINCEORGANIZATIONALMEMBERSTHATSPMISINDEEDBENEFICIALFORTHEORGANIZATIONMANAGEMENTCANALSOCHECKWHETHERFULLBENEFITHASBEENACHIEVEDBYUSINGSPMKEYWORDSSTRATEGICPERFORMANCEMANAGEMENT,ORGANIZATIONALRESULTS,MANAGEMENTCONTROL,PERFORMANCEORI
5、ENTATIONINTRODUCTIONSTRATEGICPERFORMANCEMANAGEMENTSPMHASINRECENTYEARSATTRACTEDMUCHRESEARCHINTERESTFROMTHESIDEOFBOTHTHEACADEMICANDBUSINESSCOMMUNITIESTHISINTERESTHASRISENINRESPONSETOANUMBEROFPRESSINGBUSINESSPROBLEMSEGINCREASINGNUMBEROFCOMPETITORS,CHANGESINTHEREGULATORYENVIRONMENT,IMPACTOFTECHNOLOGY,GR
6、OWINGGLOBALIZATION,SHIFTSINCUSTOMERBEHAVIORANDEXPECTATIONS,OVERALLDESIRETOIMPROVEEFFICIENCYANDPRODUCTIVITYTHATCREATEDACHANGINGANDCHALLENGINGBUSINESSENVIRONMENTTHISPROMPTEDORGANIZATIONSTOCALLFORPROCESSESTHATGIVEINSIGHTINTOTHEIRACTIVITIESANDPERFORMANCEHOOPESANDHALE,1999ANDHELPTHEMTOMANAGEACTIONSTODEAL
7、WITHTHECHANGESMARTINEZ,1997WALL,1999BROOKSANDWEATHERSTON,2000INTHISRESPECT,SPMISSUCHAPROCESSSPMISDEFINEDASTHEPROCESSWHERESTEERINGOFTHEORGANIZATIONTAKESPLACETHROUGHTHESYSTEMATICDEFINITIONOFMISSION,STRATEGYANDOBJECTIVESOFTHEORGANIZATION,MAKINGTHESEMEASURABLETHROUGHCRITICALSUCCESSFACTORSANDKEYPERFORMAN
8、CEINDICATORS,INORDERTOBEABLETOTAKECORRECTIVEACTIONSTOKEEPTHEORGANIZATIONONTRACKWAAL,2007THEEFFECTIVENESSOFTHEPROCESSISDEFINEDASTHEACHIEVEMENTOFFINANCIALASWELLASNONFINANCIALTARGETS,THEDEVELOPMENTOFSKILLSANDCOMPETENCIES,ANDTHEIMPROVEMENTOFCUSTOMERCAREANDPROCESSQUALITYWAAL,2007SPMISUSEDINNUMEROUSWAYSKA
9、PLANANDNORTON,1996ACHOWETAL,1998ZAIRIANDJARRAR,2000NIVEN,2002ANDERSENETAL,2006TOPERFORMHEALTHCHECKSTHROUGHOUTTHEORGANIZATIONTOCLARIFYANDTRANSLATEVISIONINTOOPERATIONALSTRATEGYTOCOMMUNICATEANDLINKSTRATEGICOBJECTIVESANDBUSINESSMEASURESTOENHANCESTRATEGICFEEDBACKANDLEARNINGTOUSEPERFORMANCELEVELSTOCONDUCT
10、DETAILEDOPERATIONALPLANNINGOFACTIVITIESANDPROCESSESTOESTABLISHANEARLYWARNINGSYSTEMTHROUGHMONITORINGOFKEYINDICATORSANDTOINFLUENCEANDALTEREMPLOYEEBEHAVIORTOPROMOTEDESIREDCHANGESTHEREISEVIDENCETHATSPMISNOWIMPLEMENTEDINAPPROXIMATELY70PERCENTOFMEDIUMTOLARGEFIRMSINTHEUSANDEUROPE,ASWELLASINMANYGOVERNMENTAL
11、DEPARTMENTSSILK1998MARRANDNEELY2001RIGBY2001WILLIAMS,2001SPECKBACHERETAL,2003NEELYETAL,2004MARRETAL,2004THEQUESTIONHOWEVERISHASSPMBEENSUCCESSFULINPRACTICEVARIOUSAUTHORSHRONEC,1993LYNCHANDCROSS,1995LINGLEANDSCHIEMANN,1996,1999KAPLANANDNORTON,1996BRHEEM1996ATKINSONETAL,1997ARMSTRONGANDBARON,1998WAAL,2
12、001LAWSONETAL,2003CONTENTTHATCOMPANIESWHOHAVEIMPLEMENTEDSPMPERFORMBETTERTHANCOMPANIESTHATDONOTUSESPMBUTMANYOFTHESESTUDIESAREANECDOTALANDOFACASESTUDYNATURE,ANDARENOTGROUNDEDINRIGOROUSRESEARCHNEELYETAL,2004UNTILNOW,MUCHWORKHASBEENCARRIEDOUTONTHEDESIGNANDDEPLOYMENTOFSPM,BUTRELATIVELYLITTLEATTENTIONHASB
13、EENPAIDTOTHEIMPACTOFSPMONORGANIZATIONALRESULTSBOURNEETAL,2000NEELYANDBOURNE,2000NEELYANDAUSTIN,2000BOURNEETAL,2003NEELYETAL,2004LOOKINGATTHEGROWINGINTEREST,ITISESSENTIALTOKNOWWHETHERTHEIMPLEMENTATIONOFSPMINORGANIZATIONSWILLINDEEDYIELDTHEBENEFITSASPREDICTEDBYTHELITERATURE,ORMAYBEEVENPRODUCEDISADVANTA
14、GESDUMOND,1994GROVESANDVALSAMAKIS,1998HAASANDKLEINGELD,1999LOVELLETAL,2002HOQUEANDJAMES,2000KALDANDNILSSON,2000NORREKLIT,2000MALINAANDSELTO2001SHULVERANDANTARKAR2001SIMANDKOH2001HOQUE,2003BRAAMANDNIJSSEN,2004DAVISANDALBRIGHT,2004PAPALEXANDRISETAL,2004ROBINSON,2004SCHEIPERSETAL,2004LAWSONETAL,2005TAP
15、INOSETAL,2005INADDITION,ROBINSON2004MENTIONSTHATLITTLEISACTUALLYKNOWNABOUTTHESPECIFICREASONSWHYORGANIZATIONSIMPLEMENTSPMASSUCHTHISSHOULDALSOBEINVESTIGATED,BECAUSEEACHREASONFORIMPLEMENTINGSPMCANBRINGALONGPARTICULARADVANTAGESORDISADVANTAGESTHISPAPERDESCRIBESEMPIRICALRESEARCHTHATWASUNDERTAKENTOPROVIDEA
16、NSWERSTOTHEFOLLOWINGRESEARCHQUESTIONSWHATARETHEADVANTAGES,DISADVANTAGESANDREASONSBEHINDTHEIMPLEMENTATIONOFSPMINBUSINESSPRACTICEWHATARETHERELATIONSBETWEENTHEREASONSBEHINDTHEIMPLEMENTATIONOFSPM,ADVANTAGESANDDISADVANTAGESTHISPAPERISORGANIZEDASFOLLOWSTHEADVANTAGES,DISADVANTAGESANDREASONSFORSPMUSE,ASFOUN
17、DINTHELITERATURE,AREDESCRIBEDINTHENEXTSECTIONTHELITERATUREFINDINGSARETHENTESTEDAT17DUTCHORGANIZATIONSANDTHERESULTSAREDISCUSSEDINTHETHIRDSECTIONOFTHEPAPERADDITIONALTESTINGBYUSINGFACTORANDMULTIPLEREGRESSIONANALYSESISDESCRIBEDANDTHERESULTSAREDISCUSSEDINTHEFOURTHSECTIONFINALLY,THELASTSECTIONPROVIDESASUM
18、MARYANDLIMITATIONSOFTHERESEARCHTHERESEARCHDESCRIBEDINTHISPAPERSHOULDHELPMANAGEMENTTOBETTERMANAGEEXPECTATIONSOFASPMIMPLEMENTATIONASTHEORGANIZATIONISBETTERPREPAREDFORTHEADVANTAGESANDDISADVANTAGESTOEXPECTWHENSPMISIMPLEMENTEDFORASPECIFICREASONTHERESEARCHRESULTSALSOHELPMANAGEMENTTOEVALUATETHESPMSYSTEMAND
19、TOJUDGEWHETHERTHEORGANIZATIONOBTAINSTHEMOSTVALUEFROMITTHESTRENGTHENEDFOCUSONWHATISIMPORTANTFORTHEORGANIZATION,COUPLEDWITHTHEIMPROVEMENTINTHEDECISIONMAKING,CONSIDERABLYFACILITATESTHEACHIEVEMENTOFORGANIZATIONALGOALSFACTOR2,BETTERSTRATEGICCLARITYBSC,CONSISTSOFVARIABLESDEPICTINGADVANTAGESWHICHARECAUSEDB
20、YSPMINCREASINGCLARITYTHROUGHOUTTHEORGANIZATIONONTHESTRATEGICGOALSTOBEACHIEVEDSPMINCREASESTHEUNDERSTANDINGOFORGANIZATIONALMEMBERSOFTHESTRATEGY,BYTRANSLATINGTHISSTRATEGYINTANGIBLEPERFORMANCEINDICATORSONALLORGANIZATIONALLEVELSTHISCREATESMOREINSIGHTFORORGANIZATIONALMEMBERSONTHEGOALSTOBEACHIEVEDANDTHEIRR
21、OLEINTHISFACTOR3,HIGHERPEOPLEQUALITYHPQ,CONSISTSOFVARIABLESDEPICTINGTHEINCREASEDQUALITYOFORGANIZATIONALMEMBERSTHROUGHSPM,PEOPLEINTHEORGANIZATIONBECOMEMOREPROACTIVE,AREMORECOMMITTEDTOTHEORGANIZATION,ANDAREMOREORIENTEDONPROCESSESWHICHHELPACHIEVEORGANIZATIONALRESULTSINADDITION,SPMALIGNSEVERYBODYINALLTH
22、EORGANIZATIONALUNITSTOWARDSACHIEVINGTHESTRATEGYFACTOR4,HIGHERORGANIZATIONALQUALITYHOQ,CONSISTSOFVARIABLESWHICHHAVETODOWITHSTRENGTHENINGTHEORGANIZATIONSQUALITYSPMIMPROVESINTERNALPROCESSESASTHECOMMUNICATIONPROCESSONTHEORGANIZATIONSSTRATEGY,THEPERFORMANCEINFORMATIONSUPPLYPROCESS,ANDTHESTRATEGICPLANNING
23、PROCESSASARESULT,EMPLOYEESAREMORESATISFIED,THEQUALITYOFTHEPRODUCTSANDSERVICESPROVIDEDBYTHEORGANIZATIONINCREASE,CONTRIBUTINGTOASTRENGTHENEDREPUTATIONOFTHEFIRMASAQUALITYORGANIZATIONTHEREARESEVERALSIGNIFICANTRELATIONSBETWEENTHESPMADVANTAGES,SPECIFICALLYBETWEENHIGHERRESULTORIENTATIONHROANDBETTERSTRATEGI
24、CCLARITYBSC,HIGHERRESULTORIENTATIONHROANDHIGHERPEOPLEQUALITYHPQ,ANDHIGHERPEOPLEQUALITYHPQANDHIGHERORGANIZATIONALQUALITYHOQTHESEFACTORSCANBEINTERPRETEDASMUTUALLYREINFORCINGPAIRSASTRONGFOCUSONTHESTRATEGICISSUESTHATAREIMPORTANTTOTHEORGANIZATIONWHICHISCONVEYEDTOALLORGANIZATIONALLEVELSHROCREATESMORECLARI
25、TYFORORGANIZATIONALMEMBERSABOUTTHESTRATEGICISSUESBSC,THEIRROLEINDEALINGWITHANDWORKINGONTHESEISSUESBSC,RESULTINGINASTRONGFOCUSONTHEACHIEVEMENTOFRESULTSONALLORGANIZATIONALLEVELSBSCINTURN,THISSTRONGFOCUSBSCWILLINCREASETHECAPABILITYOFTHEORGANIZATIONTOACHIEVEITSFINANCIALRESULTSHROANDORGANIZATIONALGOALSHR
26、OMOREEFFECTIVEMANAGEMENTCONTROLHROTRANSLATESINTOSTRONGERPROCESSORIENTATIONHPQBECAUSETHEREISBETTERCONTROLOFTHEPROGRESSINTHEPROCESSESTHISINTURNRESULTSINHIGHEROPERATIONALEFFICIENCYHROWHENEFFECTIVEMANAGEMENTCONTROLISCOUPLEDWITHTHESTRENGTHENEDFOCUSONTHESTRATEGICISSUESHRO,ORGANIZATIONALUNITSAREBETTERABLET
27、HEIRGOALSANDPROCESSESTOTHESTRATEGYHPQSUBSEQUENTLY,ORGANIZATIONALMEMBERSARETHENMORECOMMITTEDTOTHEGOALSOFTHEORGANIZATIONHPQANDAREPROACTIVETOACHIEVETHESEHPQTHISWILLALSOINCREASECAPABILITYOFTHEORGANIZATIONTOACHIEVEITSFINANCIALRESULTSHROANDORGANIZATIONALGOALSHROHIGHERCOMMITMENTHPQTRANSLATESINTOHIGHEREMPLO
28、YEESATISFACTIONHOQANDINGENERALINHIGHERQUALITYPRODUCTS,SERVICESANDPROCESSESHOQASORGANIZATIONALMEMBERSAREMOREMOTIVATEDTOEXCELTHISTHENYIELDSASTRENGTHENEDREPUTATIONOFTHEORGANIZATIONASAQUALITYFIRMHOQBETTERPERFORMANCEINFORMATIONHOQBETTERSUPPORTSTHEPROCESSORIENTATIONHPQANDMAKESITPOSSIBLEFORORGANIZATIONALME
29、MBERSTOBECOMEMOREPROACTIVEHPQIMPROVEDCOMMUNICATIONONTHESTRATEGYHOQINCREASESTHECOMMITMENTOFORGANIZATIONALMEMBERSTOTHEORGANIZATIONHPQASTHEYBETTERUNDERSTANDWHATISIMPORTANTITHASTOBENOTEDTHATNOLINEARONEWAYRELATIONSAMONGSPMADVANTAGESWERETOBEFOUNDTHISISINLINEWITHNORREKLITS2000NOTIONTHATTHECONTENTIONOFLYNCH
30、ANDCROSS1990ANDKAPLANANDNORTON1996BABOUTLINEARRELATIONSISFALSEASSUCHNORREKLITS2000STATEMENTTHATTHEREISNOSINGLE,UNIQUESEQUENCEOFEVENTS,ANDEACHADVANTAGEMAYCONTAINBOTHDRIVERSANDOUTCOMEMEASURESTHATMAYBERELATEDTOMORETHANONEOTHERADVANTAGEHASTOBETAKENSERIOUSTHISMEANSTHATEACHADVANTAGE,ASANINDEPENDENTVARIABL
31、E,HASAMULTIPLEPOSITIVEEFFECTSUMMARYANDLIMITATIONSTHERESEARCHDESCRIBEDINTHISPAPERFOCUSSEDONANSWERINGTHEQUESTIONSWHATARETHEADVANTAGES,DISADVANTAGESANDREASONSBEHINDTHEIMPLEMENTATIONOFSPMINBUSINESSPRACTICEANDWHATARETHERELATIONSBETWEENTHEREASONSBEHINDTHEIMPLEMENTATIONOFSPM,ADVANTAGESANDDISADVANTAGESBASED
32、ONALITERATURESTUDYANDPRACTICALRESEARCHAT17PROMINENTDUTCHORGANIZATIONS,ITBECAMECLEARTHEREARETWOMAINREASONSFORIMPLEMENTINGSPMANDFOURADVANTAGESANDTWODISADVANTAGESWHICHARETOBEEXPECTEDFROMUSINGSPMTHEREASONFORUSEFACTORFOCUSONSTRATEGYHASTODOWITHCREATINGAFOCUSONFORMULATING,DEPLOYING,COMMUNICATING,IMPLEMENTI
33、NGANDUNDERSTANDINGTHESTRATEGYTHROUGHOUTTHEORGANIZATIONANDYIELDSTHESPMADVANTAGEBETTERSTRATEGICCLARITYTHEREASONFORUSEFACTORFOCUSONCONTROLHASTODOWITHBETTERCONTROLLINGTHEORGANIZATION,ANDYIELDSTHREEADVANTAGESBETTERSTRATEGICCLARITY,HIGHERPEOPLEQUALITYANDHIGHERORGANIZATIONALQUALITYTHETWOSPMDISADVANTAGES,BA
34、DLYALIGNEDSYSTEMANDLOWINFORMATIONQUALITYTURNEDOUTTOBESTANDALONEDISADVANTAGESWHICHWERENOTFREQUENTLYENCOUNTEREDBYTHEORGANIZATIONSTHATPARTICIPATEDINTHERESEARCHTHERESEARCHALSOSHOWEDTHATTHEFOURSPMADVANTAGESFORMSEVERALMUTUALLYREINFORCINGPAIRSWHICHSTRENGTHENTHEBENEFITSTOBEEXPECTEDFROMIMPLEMENTINGANDUSINGSP
35、MTHEPRACTICALIMPLICATIONOFTHISRESEARCHISTHATIMPLEMENTINGANDUSINGSPMYIELDSSPECIFICBENEFITSFORANORGANIZATIONMANAGEMENTNOWKNOWSWHICHADVANTAGESARETOBEEXPECTEDANDCANUSETHERESEARCHRESULTSTOCONVINCEORGANIZATIONALMEMBERSTHATSPMISINDEEDBENEFICIALFORTHEORGANIZATIONANDONLYHASMINORDRAWBACKINTHESHAPEOFALIMITEDNU
36、MBEROFDISADVANTAGESWHICHDONOTOCCURFREQUENTLYMANAGEMENTALSOCANNOWCHECKWHETHERFULLBENEFITHASBEENACHIEVEDBYUSINGSPMIFONEORMOREOFTHESPMADVANTAGESARENOTNOTICED,MANAGEMENTHASTOINVESTIGATEWHETHERSPMISUSEDINTHERIGHTMANNEROVERALL,THISRESEARCHSUGGESTS,LIKEBRYANTETAL2004,THATMANAGEMENTNEEDSTOMAKETHEADVANTAGESO
37、FSPMEXPLICITBEFORETHESPMIMPLEMENTATIONSTARTSANDKEEPSTRESSINGTHESEADVANTAGESDURINGANDAFTERIMPLEMENTATIONTHISWILLHEIGHTENCOMMITMENTOFORGANIZATIONALMEMBERSFORSPMANDINCREASEASUCCESSFULUSEOFSPMTHEREARESEVERALLIMITATIONSTOTHERESEARCHTHESAMPLESIZEOFTHERESEARCHWASRELATIVELYSMALLALTHOUGH17ORGANIZATIONSPARTIC
38、IPATEDINTHERESEARCH,ONLY52PEOPLEWEREINTERVIEWEDSOGENERALIZATIONOFTHERESULTSFORALLORGANIZATIONSCANNOTBEMADEALSO,THESELECTIONOFTHE17ORGANIZATIONSCANHAVECREATEDABIASITISNOTUNLOGICALTOASSUMETHATORGANIZATIONSWHICHHAVESUCCESSFULLYIMPLEMENTEDANDUSEDSPMAREMOREWILLINGTOPARTICIPATEINTHERESEARCHTHANORGANIZATIO
39、NSWHICHDIDNOTHAVETHESEPOSITIVEEXPERIENCESASARESULT,THESPMADVANTAGESMIGHTBEOVERSTATEDINTHERESEARCHRESULTSWHILETHESPMDISADVANTAGESWEREUNDEREXPOSEDINADDITION,ANOTHERRESEARCHMETHODSUCHASAMAILOUTSURVEYSCOULDYIELDDIFFERENTRESULTSBECAUSETHERISKOFINTERVIEWEREFFECTSARELOWERANOTHERLIMITATIONISTHATTHISRESEARCH
40、ISNOTLONGITUDINALLONGITUDINALSTUDIESWOULDBETTEREXAMINETHEDEVELOPMENTSANDSHIFTSINTHERELATIONSBETWEENSPMADVANTAGES,DISADVANTAGESANDREASONSFORUSESOURCEAMSTERDAM沟通和联系的战略目标和业务措施加强战略反馈和学习；使用性能水平进行详细的业务活动和流程规划；通过建立关键指标的监测预警系统及影响和改变员工的行为，以促进期望的变化。有证据表明，SPM是现在百分之七十的中到大企业所实施的，在1998年美国和欧洲，以及在许多政府部门（斯洛克，1998；马瑞
41、和尼里，2001；里格比，2001；威廉斯，2001；斯派克等人，2003；尼利等人，2004；马尔等人，2004）。然而问题是SPM在实践中得到成功了呢不同作家（哈尼，1993；林奇和交叉，1995；林格尔和希曼，1996，1999；卡普兰和诺顿，1996；罗姆，1996；阿特金森等人，1997；阿姆斯特朗和巴壬，1998；瓦尔，2001；劳森等人，2003），他们认为实施SPM的成绩比不使用SPM的公司更好。但这些研究多是古老和个别研究的性质，而不是立足于严谨的研究（尼利等，2004）。直到现在，许多工作已经进行了设计和对SPM的部属，但相对的很少注意到SPM对组织结果（伯恩等人的影响，2
42、000；尼利和布纳，2000；尼利和奥斯汀，2000；伯恩等人，2003；尼利等人，2004）。看着日益增长的兴趣，但关键是要了解SPM是否在组织实施确实会产生利益，甚至可能产生不利作为预测的文献（迪蒙，1994；格罗夫斯和凡里马克，1998；哈斯和卡林德，1999；洛弗尔等，2002；侯泉和詹姆斯，2000；卡欧德和尼列斯，2000；尼列科特，2000；马利纳和色拉特，2001；舒福乐和安塔卡，2001；辛和苏梅，2001；侯泉，2003；巴郎和尼洁圣，2004；戴维斯和奥尔布赖特，2004；帕皮林斯等人，2004；罗宾逊，2004；斯克培斯等人，2004；拉瓦斯等人，2005；塔皮纳斯等人
43、，2005）。此外，罗宾逊（2004）提到，众所周知大家很少真正关心具体组织实施SPM的原因。因此这也应该进行调查，因为每个SPM的实施可以带动独特的优势和缺点。对本文介绍的经验进行了研究，提供答案下列研究问题有哪些优点，缺点和SPM的背后的原因，在实际执行业务SPM之间的联系是什么缺点，什么优点本文组织如下SPM的使用的优缺点及其原因，在文献中发现，在下一节说明。文献研究结果，然后在17个荷兰组织测试，结果在本文第三部分中讨论。运用因子分析和多元回归的附加测试，在第四部分讨论结果说明。最后，在最后一节提供了一个总结和研究的局限性。本文介绍的研究应帮助管理层更好地管理实施的SPM，该组织是更好
44、的应对优点和缺点。SPM具体的实施理由是第一，研究结果助于评估的SPM管理制度，并判断该组织是否从中获得最大的价值。对本组织来说重点加强了什么是重要的，再加上制作，在决策的改善，大大促进组织目标的实现。第二，更好的清晰战略（BSC）的，其中包括描绘上造成了整个组织的战略目标，通过SPM越来越明确要达到的优势变量。SPM增加了该战略的组织成员的认识，通过翻译公司各级这种有形的绩效指标的战略。这将创建更多的要达到的目标以及他们在这个角色的组织成员的见解。第三，人的素质较高（HPQ）的，由组织成员描绘了提高质量的变量。通过SPM的，组织中的人们变得更积极，更致力于组织，流程，而且更有助于实现组织结果
45、为导向。此外，SPM为实现战略的组织单位中的每一个人所有。第四，更高的组织质量（HOQ），由变数参与加强组织的质量，SPM为对组织的战略，业绩信息供应过程，战略规划过程中的通信过程内部流程进行了改善。因此，员工更满意产品的增加和该组织提供的服务，促进了企业作为质量组织加强质量信誉。这里有几个重要的联系在SPM的优点中特别是在更高的结果方向的定位（HRO）和更清晰的战略方向（BSC），更高的结果方向的定位HRO和更高的员工素质（HPQ），更高的员工素质（HPQ）和更高的组织质量（HOQ），这些因素是相辅相成的。它将会侧重在重要的战略文艺的传播水平（HRO）上使更多的的组织成员明白战略问题BSC,
46、他们的角色是对这些问题处理和工作BSC,加重成果对组织成员的水平要求BSC。反过来,这将会加重BSC将会增加组织的能力,以实现其财政业绩HRO和组织目标HRO，更有效的管理控制HRO转化为更好的进程方向HPQ,因为有了更好对进程的控制。反过来又能产生更高的运作效率HRO。有效的管理能够加强战略HRO,组织单元能够更好的应对目标和战略过程HPQ。随后,组织成员更致力于实现公司的目标HPQ,并更积极的达到这些目标HPQ。这也将提高组织的系统能量,以实现其财政业绩HRO和组织的目标HRO。更高的承诺HPQ转化为更高的员工满意度,总体上更优良的产品、服务和过程的规章使成员变得更加优秀。这就是一个作为优
47、质公司（HOQ）加强本组织的声誉的方式。更好的性能信息（HOQ）更好地支持这一进程的方向（HPQ）和使组织成员有可能变得更加积极主动的（HPQ）。发展中的战略信息（HOQ）使组织成员更好的了解什么事重要的。必须指出，没有单向线性SPM的优势之间的关系都可以看到。在尼瑞列特的（2000）中提到，林奇（1990）和卡普兰和诺顿争（1996B）关于线性关系是假的线。因此尼瑞列特的（2000）声明，没有一个是单一的，独特的事件序列，每一个优势可能同时包含驱动程序和结果，这可能与一个以上的其他好处，必须采取认真的措施。这意味着每一个优势，作为一个独立的变量，是具有多重积极作用的。二、总结和局限性这项研究
48、描述了问题集中在这个文件中SPM有哪些优点、缺点及其背后原因，在商业领域实施的背后的联系在实施SPM背后有什么联系和它的优缺点在学术研究和荷兰的17个组织突出实践研究的基础上，很明显实施SPM主要有两方面的原因、四大优势和劣势。对于使用战略重点的原因，是因为有一个关于制订重点创建、部署、沟通、执行和理解整个组织的SPM和产量优势，更好的战略清晰的战略中控制的原因是为了更好的控制该组织，形成三个优势好战略清晰、提高人的素质和更高的组织质量。这两个SPM的缺点是，严重对齐系统和低信息质量变成了独立的不经常组织参加，在研究中遇到的弊端。研究还表明，四个SPM的优势形成若干相互加强，从而加强了对从利益
49、实现和使用SPM的预期。本研究的实际意义是实施和使用SPM为组织的得到具体利益。管理者现在知道这方面的优势是可以预期，可以利用这项研究结果说服该组织组织成员，SPM的确实是有益的，只是经常发生的小缺点不是在哪一个形状数量有限的缺点。管理部门还可以检查是否已被充分受益于使用SPM。如果一个或没有注意到的更多的SPM优势，管理层应调查SPM是否是在正确的方式上使用。总体而言，这一研究表明，像科比等人（2004），即管理的需要，然后才开始执行的SPM的优势，并保持明确的强调和实施这些优势。这将提高对SPM的组织成员的承诺，并增加了SPM的成功使用。这个研究有一些限制性。本研究的样本量相对较小。虽然17个组织参加的研究中，只有52人被采访所以对于所有组织的结果不能作出概括。另外，可以选择的17个组织建立了一个偏见。这符合逻辑的假设SPM的组织已经成功地实现和使用的SPM更期望于在研究中进行实践而不是在没有这些积极因素的组织。作为一个结果，SPM的优势可能被夸大，同时SPM的优缺点曝光不足。另外另一种研究方法就像检查邮件能通盘考虑不同领域和不同结果因为这样采访者的风险更低些。另一个限制是，这项研究不是纵向研究。纵向研究能更好地研究SPM之间的优势、劣势及使用原因关系的发展和变化。出处荷兰阿姆斯特丹马斯特里赫特，实践中的战略绩效管理优点，缺点和摘要
