الفهرس 
Moving from Performance Measurement to Performance ManagementOnly 14 pages are availabe for public view
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Abstract
Performance management became the main focus for many firms in today’s business environment. Nowadays, firms face several problems for performance management due to the pressures of contemporary advances in business environment. However, in order to apply performance management in a right form, a firm needs to adopt a strategic based responsibility accounting which ties responsibilities to firm’s strategy and focuses on its Critical Success Factors (CSFs), stakeholders perspectives and financial and nonfinancial performance measures. Value Based Management (VBM) is considered as a powerful approach for better performance measurement and management because it focuses on value creation to stakeholders. Quality Function Deployment (QFD) can be used as a prioritization tool for CSFs. This research proposes a VBM framework that focuses on CSFs, value drivers and performance measures. A case study was carried out using the proposed VBM & QFD framework on Toshiba El-Araby Lamps factory. The research suggested a number of CSFs and performance measures which should be considered to achieve a better performance management. The study provided valuable results related to using VBM and QFD in managing the performance of El-Araby Lamps factory. Accordingly, some recommendations have been suggested to improve the performance management in El-Araby Lamps factory.