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Measuring business performance in the metal finishing industry by combining theory with practice

ABSTRACT Little attention has been spent on the adaptation and implementation of theoretical Business Performance Measurement (BPM) models to specific industry and company contexts leading to a limited practical value of such models. This article, aimed at industrialists, reports on research carried out on performance measurement for the metal finishing industry. The purpose of this research was threefold: first, to analyse the interplay of strategy, Management Control Systems (MCS) and BPM to establish linkages between these dimensions; second, to render generic BPM models more readily accessible for practitioners; and third, to develop a BPM design process linking individual industry (in this case, metal finishing) class characteristics to generic BPM models. The BPM design process developed, empirically validated for the metal finishing industry, helps to narrow the gap between theory and practice in MCS and BPM. Future research should be able to apply the concept to other industry classes. Industrial practitioners can use our BPM design process for implementing a suitable BPM model within their management control systems and industry context.