The company is committed to a significant improvement in quality, cost and on-time delivery. Despite the strong support of senior management, however, the actual rate of improvement in frustration until the new philosophy of measurement was introduced. New approach these expected rates of improvement and comparison of actual improvements expected rate. Operational people prefer new measures to monthly financial statements, they continue to receive. The case examines the conflicts between financial measurements and operational improvements. "Hide
by Robert S. Kaplan Source: Harvard Business School 26 pages. Publication Date: March 16, 1990. Prod. #: 190061-PDF-ENG