Multi-facet Performance Measurement System for Textile Industries: A Comprehensive Study from Bangladesh

Mofijul Hoq Masum, A.N.M. Asaduzzaman Fakir


The nature of performance measurement systems of the organizations become changed in the last two decades. In recent days, it becomes obvious that most of the businesses are looking for financial as well as non-financial measurement matrixes. In this study, we have tried to investigate the importance of multi-facet performance measurement system for the textile industries of Bangladesh. Moreover, we have found that it becomes a burning issue for the textile companies to adopt multi-facet performance measurement systems. In this research paper, we have tried to use a modified balanced scorecard which was initially developed by Kaplan and Norton during 1992. We proposed a five dimensional scorecard for the textile sector of Bangladesh which will help the textile sectors to provide a framework to initiate the multi-facet performance measurement system. In our framework, we have tried to identify most important factors under each aspects of the proposed multi-facet performance measurement system.

Keywords: Multi-facet Performance Measurement System, Textile Sectors, Balanced Scorecard, Non-market perspective.

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