Mục tiêu thiết lập một công ty sản xuất máy tính Bất kỳ hệ thống kiểm soát yêu cầu các mục tiêu để xác định thành công hay thất bại. Nhiều công ty chúng tôi nghiên cứu theo một "càng nhiều càng tốt, cách tiếp cận khi thiết lập mục tiêu cho các biện pháp phi tài chính như sự hài lòng của khách hàng. | FROM STRATEGIC MEASUREMENT TO ANALYSIS 93 number of parking spaces and market demographics later proved to have an influence on profitability the aggregated index used for decision-making lacked any predictive ability. Based on strategic data analysis the company was able to justify marketing training and other initiatives that were previously difficult to justify on a financial basis. Strategic initiatives began to be focused on activities with the largest economic benefits . employee turnover and injuries and the results provided a basis for selecting valid performance indicators for assessing store performance. Target setting in a computer manufacturing firm Any control system requires targets to determine success or failure. Many companies we studied followed a more is better approach when setting targets for non-financial measures such as customer satisfaction. However this assumption causes serious problems when the relation between the performance measure and strategic or economic performance is characterized by diminishing or negative returns. Without some analysis to determine where or if these inflection points occur companies may be investing in improvement activities that yield little or no gain. Such was the case with a leading personal computer manufacturer. Like many firms the company used a five-point scale 1 very dissatisfied to 5 very satisfied to measure customer satisfaction. One of the primary assumptions behind the use of this measure was that very satisfied customers would recommend their product to a larger number of potential purchasers thereby increasing sales and profitability. Consequently the performance target was 100 per cent of customers with a satisfaction score of 5. This target was not supported by subsequent data analysis. Figure 4 shows the association between current customer satisfaction scores and the number of positive and negative recommendations in the future obtained through follow-up surveys . The analysis found that
