bluuebunny/crossref_metadata_2025_split huggingface dataset:
Activity‐based costing and process benchmarking
Authors: Delpachitra Sarath 
Published: May 2008

PurposeAim of this paper is to set some cost benchmarks for the cost of processing an insurance application and processing a claim.Design/methodology/approachActivity‐based costing (ABC) model. The ABC model was applied to a unified business process and set the benchmarks for the cost of processing an application and a claim.FindingsThe average cost per application is approximately AUD221 and the cost of processing a claim is AUD260. The cost of support functions is higher in the case of application processing and back office direct costs are higher in the case of claim processing.Research limitations/implicationsThe success of benchmarking exercises depends on the cooperation of the benchmarking partners. Furthermore, the benchmarks can be more accurate when ABC is applied to the business processes. Most insurance providers are yet to adopt the ABC model.Originality/valueThis paper introduces the breakdown of the processing costs for general insurance. The breakdown is given on the basis of direct and indirect costs as well as front office, back office and support function costs. To the best of author's knowledge this is the first application of process benchmarking to the insurance industry.
Benchmarking the poultry meat supply chain
Authors: Manning L. , Baines R. , Chadd S. 
Published: May 2008

PurposeThe purpose of this paper is to analyse how a pre‐requisite programme and key performance indicators can be developed within an information management system in order to manage food safety, animal welfare and business performance criteria effectively in the poultry meat supply chain and seek to deliver continuous improvement.Design/methodology/approachDesk research was carried out in order to develop the research model. Competitive benchmarking with a group of broiler growers was used to determine the most appropriate performance indicators that could differentiate both operational and financial performance.FindingsSupply chain benchmarking is more than a comparative analysis of cost structure, indeed it can be argued that if not effectively implemented, benchmarking techniques can focus too much on historic data rather than identifying and implementing current best practice, knowledge transfer and being able to initiate change within the business cycle. Effective livestock benchmarking requires a detailed understanding of the processes undertaken in order to determine the ideas and information that needs to be shared both vertically and horizontally in the chain which in turn will deliver compliance with stakeholder requirements and drive continuous improvement.Research limitations/implicationsThe limitations of the research have been discussed in the paper.Originality/valueThis research is of value to those working in the poultry meat supply chain.
Adding value to service providers: benchmarking Wal‐Mart
Authors: Blanchard Cherie , Comm Clare L. , Mathaisel Dennis F.X. 
Published: May 2008

PurposeWal‐Mart is the largest retailer in the world, and one of its drivers of financial success is its focus on efficient and effective supply chain management (SCM). The purpose of this paper is to demonstrate what service providers could learn from these SCM best practices.Design/methodology/approachWal‐Mart's best practices in SCM were investigated through a literature review of secondary data.FindingsWal‐Mart's best practices in SCM were categorized into four segments: strategic concepts, logistics and distribution, information technology, and supplier collaboration. These practices were then applied to the healthcare industry.Research limitations/implicationsWal‐Mart's best practices were only applied to one service industry (the healthcare industry). Future research could apply these practices to other service industries such as higher education and the airline industry.Practical implicationsMost service providers can add value to their services by learning from some, if not all, of Wal‐Mart's best practices in SCM.Originality/valueVery little past research has focused on applying the best practices in SCM of a traditional retailer or product provider to service providers. Insight into Wal‐Mart's best practices can add value to many service providers.
Measurement benchmarks or “real” benchmarking?
Authors: Alstete Jeffrey W. 
Published: May 2008

PurposeThe purpose of this paper is to examine the current perceptions of company employees regarding the use and understanding of the terms “benchmark” as in performance measurement and “benchmarking” as in measurement followed by identification of best practices for improvement.Design/methodology/approachA brief review of the literature from various industries is summarized on this issue, and then related to the research question. A qualitative research study is used to examine the perceptions of 42 participants who were primarily full‐time employees at companies in the New York metropolitan area pursuing a part‐time graduate business degree.FindingsThe hypothesis is supported by the literature and the research findings that there is indeed a misunderstanding between the commonly used terms relating to performance measurement benchmarks and true benchmarking where identification of process leaders is only the first step in a complete process that then identifies best practices to be adapted.Research limitations/implicationsLimitations of the study are identified such as the size and characteristics of the study population, and suggestions are made for future research endeavors to verify the findings.Practical implicationsThis paper reveals that a more precise terminological use of true benchmarking practices should be promoted and used by management leaders, educators and writers.Originality/valueThis is a valuable empirical research study that examines the important issue of misunderstandings and misstatements of mere performance benchmarks for comparative analysis and real benchmarking practices that identify best practices for adapting via continuous improvement.
Public sector benchmarking: an application to Italian health district activity plans
Authors: Vagnoni Emidia , Maran Laura 
Published: May 2008

PurposeThe paper seeks to suggest an application of the benchmarking technique on the content evaluation of the health district activity plans (HDAPs).Design/methodology/approachA literature review on benchmarking leads to the definition of a benchmarking process, which is utilized to evaluate and compare the contents of the HDAPs. These documents link the planning activity of the health districts of a region to the objectives comprehensively established at higher levels. Consequently, to define a common level of comparison of the HDAPs, the contents of the texts are evaluated through an in‐depth study of the specific law prescriptions and the adoption of an hermeneutic point of view. The HDAPs collected among the health districts of a single Italian Region represent the empirical data set and their specific benchmarking involves the definition of benchmark scales and placement of “best practices”.FindingsBenchmarking can improve planning capabilities of the health districts pointing out their most positive differences. Its specific application on the HDAPs highlights its flexibility and usefulness; whilst at the same time, it opens new insights on the recent evolution of the health care systems towards accountability, cost consciousness and efficiency.Practical implicationsThe results of the benchmarking comparison will lead to the design of an empirical blueprint for framing health district planning data and improve the understanding of the region.Originality/valueThe paper highlights the role of benchmarking both in providing a comprehensive lecture key of the reality of district planning and suggesting cues from the best practices observed.
Measuring comparative efficiencies and merger impacts of wireless communication companies
Authors: Kwon He‐Boong , Stoeberl Philipp A. , Joo Seong‐Jong 
Published: May 2008

PurposeThe purpose of this study is to benchmark the wireless mobile communication service providers in the USA for the relative efficiencies of assets and expenses in conjunction with revenues. In addition, the impact of merger activities on the efficiencies will be investigated.Design/methodology/approachThe authors use data envelopment analysis (DEA) to measure comparative efficiencies of wireless mobile communication companies. Data include annual reports showing assets, expenses, and revenues.FindingsFor the relative efficiencies of total asset utilization, eight decision‐making units (DMU) out of 16 are 100 percent efficient. Likewise, seven DMU's are 100 percent efficient in the current asset model. However, only five DMU's are 100 percent efficient in the expense model. Accordingly, the companies maintain relatively higher efficiencies for asset management than those for expense management. Merger activities adversely affect the efficiencies of the companies in the models. Thus, the companies need to make stronger efforts to improve their efficiencies after consolidation.Research limitations/implicationsThis study is subject to the limitations of financial data and DEA that measures relative technical efficiencies of DMU. Results will vary according to data and DMU included in the model.Originality/valueThe major contributions of this study are that this is the first attempt of benchmarking using DEA in the wireless telecommunication industry in the USA and its investigation of the impact of merger and acquisition activities on efficiencies.
Benchmarking knowledge gaps through role simulations for assessing outsourcing viability
Authors: Shekhar Sandhya 
Published: May 2008

PurposeWith an increase in global outsourcing, there is a need for risk mitigation strategies for outsourcing partner selection. Most outsourced services are getting commoditized, making it difficult to clearly differentiate capabilities of service providers. Also, the move towards knowledge process outsourcing (KPO) services is an area where the risks of failure are perceived to be higher. Since the knowledge dimension is a critical one for any outsourced activity, an objective assessment of knowledge gaps is important in the overall process of evaluation of the external provider. This paper aims to address the issues involved.Design/methodology/approachThe paper builds the linkage between the measurability of the knowledge dimension and outsourcing project success through a set of propositions. It proposes a formal process of “knowledge gap assessment” as an input to assessing partner viability. It also identifies two important dimensions that are specific to an outsourcing relationship. Finally, the paper outlines a conceptual framework that takes these dimensions into account through a process of benchmarking using role simulations that could be used as a generic tool for performing such an assessment.FindingsSuch an assessment can help to classify prospective service providers as exhibiting low‐, moderate‐ or high‐knowledge gaps in different knowledge categories. Depending on the cost of bridging these gaps the associated risks can be classified as low, medium or high, facilitating appropriate managerial decisions.Research limitations/implicationsThis paper proposes a conceptual model and a set of propositions which will need to be tested and refined through further empirical research.Practical implicationsThe framework can be a useful tool for partner selection by firms who are looking to outsource activities. A simulation‐based benchmarking approach is likely to provide a more objective assessment of a firm's knowledge‐based capability, both when compared to the parent (outsourcing) organization as well as other short‐listed service providers.Originality/valueThis paper fulfils an identified need for minimizing risk in both business process outsourcing as well as KPO projects by focusing on the knowledge dimension and offers a practical framework to enable the same.
Process benchmarking: a new tool to improve the performance of overhead areas
Authors: Gleich Ronald , Motwani Jaideep , Wald Andreas 
Published: May 2008

PurposeThis paper aims to present an empirically developed and tested process to address the limitations in the literature on the lack of appropriate performance measures and benchmarks for recording activity and sub‐process related cost. The process presented integrates performance measures, process cost accounting tools and benchmarking.Design/methodology/approachA special type of research methodology called innovative action research is utilized to develop and test the new process benchmarking tool.FindingsThe new tool provides information not only about costs, but also about the following non‐financial indicators: process volumes, process‐related time (cycle times), and used capacity/resources of processes. Also, the tool can be used in a very economical way.Research limitations/implicationsThe findings of the study are limited to the German mechanical engineering industry. Further research is needed for generalization of the proposed model.Practical implicationsAlthough, the mechanical engineering industry is used to demonstrate the proposed framework, it can be applied to other industries with a little modification.Originality/valueA new, effective and efficient tool for cost reduction and performance improvement is developed and empirically tested.
Benchmarking the benchmarking models
Authors: Anand G. , Kodali Rambabu 
Published: May 2008

PurposeA review of benchmarking literature revealed that there are different types of benchmarking and a plethora of benchmarking process models. In some cases, a model has been uniquely developed for performing a particular type of benchmarking. This poses the following problems: it can create confusion among the users as to whether they should use only the unique benchmarking model that has been developed for particular type or they can use any model for any type of benchmarking; a user may find it difficult when it becomes necessary to choose a best model from the available models, as each model varies in terms of the number of phases involved, number of steps involved, application, etc. Hence, this paper aims to question the fundamental classification scheme of benchmarking and thereby the unique benchmarking models that are developed for each type of benchmarking. Further it aims to propose a universal benchmarking model, which can be applied for all types of benchmarking.Design/methodology/approachThe fundamental benchmarking model developed by Camp has been used to benchmark the existing models, irrespective of the type of benchmarking, to identify the best practices in benchmarking.FindingsBenchmarking the benchmarking models revealed about 71 steps in which around 13 steps have been addressed by many researchers. The remaining unique steps were considered to be the best practices in benchmarking.Research limitations/implicationsThe proposed model is highly conceptual and it requires validation by implementing the same in an organization to understand its effectiveness.Originality/valueThough some of the methodologies used in this paper are already available in the literature, their context of application in the field of benchmarking is new. For example, utilizing the benchmarking process itself to improve the existing benchmarking process is an original concept.
Development and application of a benchmarking information system in clusters of SMEs
Authors: Carpinetti L.C.R. , Oiko O.T. 
Published: May 2008

PurposeThe paper aims to focus on the development and application of a benchmarking information system designed for use within a cluster.Design/methodology/approachCase study as the field research methodology for theory testing and refinement.FindingsDespite the difficulties and a lack of maturity for benchmarking and performance management to be overcome, the governing institutions and most of the companies have realized that implementation of the system in itself represents a step towards managing improvement of the clusters.Research limitations/implicationsResearch is still at an early stage and applications of the information system need to be carried on further so as to review and validate it.Practical implicationsAbsence of a culture of decision making based on analysis of information and lack of resources may create some difficulty in using metrics for a cluster of SMEs.Originality/valueThe paper proposes to apply the concepts and techniques of business performance management and improvement to manage performance of clusters of companies, offering a new approach on how to improve the collective efficiency of a cluster.
Fahrenheit 59
Authors: Tavana Madjid 
Published: May 2008

PurposeThe overwhelming majority of scientists agree the earth's temperature has risen during the past century. Nature maintains a balance to keep the earth's average surface temperature at 59 degrees Fahrenheit. About 59 degrees is to earth what 98.6 degrees is to our body. Although, the fact that the earth's temperature has risen is generally not in dispute by scientists, environmental decisions remain among the most difficult facing policy makers. Fahrenheit 59 is an environmental decision support system developed at Johnson Space Center for benchmarking global warming. This paper aims to present the details of the benchmarking model embedded in Fahrenheit 59.Design/methodology/approachThe model attempts to establish benchmark scores that are weighted sum measures of subjective and intrinsic weights and performance scores associated with a series of global warming opportunities and threats. Fahrenheit 59 has the potential to monitor continuous progress towards countering the threat of global warming worldwide.FindingsThe European Union (EU) is at the forefront of international efforts to combat global warming. The EU has been taking serious steps to address its own greenhouse gas emissions and climate changes. A pilot study conducted resulted in a benchmarking scheme that shows of the 27‐member EU states, seven were global protectors, four were global remediators, 12 were global defectors, and four were global predators.Originality/valueFahrenheit 59 assists policy makers concerned about global warming to compare environmental performance with “best‐in‐class” achievements. The proposed system bridges the gap between technology and decision making to stimulate environmental awareness and activism.
Benchmarking e‐learning: trialling the “MIT90s” framework
Authors: Mistry Virendra 
Published: May 2008

PurposeThe paper aims to focus on the University of Glamorgan benchmarking activity aimed at assessing its progress towards the embedding of e‐learning. This activity was part of a wider UK benchmarking exercise managed by the Higher Education Academy and the Joint Information Systems Committee.Design/methodology/approachThe university opted to trial the MIT90s framework; a framework developed at the Massachusetts Institute of Technology (MIT) that was designed to encourage organisations to understand the dynamics of transformationvis‐à‐visthe acquisition of technology. The MIT90s framework had not previously been associated with the benchmarking of e‐learning and this paper is case study evidence on the experiences of trialling the framework.FindingsBenchmarking e‐learning, and using the MIT90s framework in particular, is not a trivial exercise. Adapting a model with roots in IT/ICT towards more pedagogic‐related activities was a challenging, yet rewarding, process. Applying the framework stimulated strong debate during the project – namely whether it was advisable to benchmark e‐learning as a separate entity to more conventional learning and teaching practices. The framework highlighted some areas of disconnection between activity and institutional vision and strategy related to e‐learning.Research limitations/implicationsApplying the MIT90s framework to benchmark e‐learning needs to be continuous and over a longer period than the six months described in this paper.Practical implicationsThe greatest advantage of the MIT90s framework is that it allowed the project team to benchmark progress against the institutional strategy for teaching and learning, rather than against other institutions' activity. It also enabled the senior management of the university make better sense of the interconnections between strategy, vision and practice.Originality/valueThe paper outlines the MIT90s framework which had never previously been used as a tool to benchmark e‐learning.
Re‐connecting histories: modernity, managerialism and development
Authors: Dar Sadhvi 
Published: May 2008

PurposeThe aim of the paper is to connect the field of health management to other related academic discourses (critical management studies and critical development studies) that can contribute to a more interdisciplinary approach to understanding health organizations and management.Design/methodology/approachThe paper's design is theoretical critique that blends post‐structural, critical management and critical development approaches into a focused discussion of modernity and its relevance to contemporary health management issues.FindingsModernity proliferates through a variety of rhetorical tropes that go unnoticed or remain invisible. Through a brief analysis of historical definitions of management and development, the findings suggest that health management could also be critiqued as a cultural and social construction, enriching anthropological studies as well as informing practical critiques of health projects in the development sector.Research limitations/implicationsThe conceptualisation of health‐management as a cultural construct of modernity opens up the prospect for some rich empirical studies into what management practices support the scientific‐rational claims on which it rests.Practical implicationsThe critique informs a re‐appraisal of health management practices that are often taken for granted and ritualistic parts of organizational life. Such a re‐evaluation could lead to the implementation of more nuanced and appropriate health practices.Originality/valueConnecting management and development discourses in this way has not been done before and its relevance to health management remains under‐researched. This paper highlights the way these discourses can enrich the study of health organizations and create a truly interdisciplinary understanding of health.