Another aim of this research was to determine what
approaches to performance measurement are used by New
Zealand manufacturers. Table 2 shows that almost a third of the
respondents use Kaplan and Norton’s Balanced Scorecard method
of measuring performance, with 10% of these also employing an
integrated performance measurement approach. 23.3% of the
respondents use an integrated PM approach on its own, while
10% used other PM approaches. These other approaches were
specified as being “scourcom PLC automation”, “theory of
constant throughput measure”, and lastly one had “details
included with monthly financial accounts”