Оценка программ развития систем управления эффективностью на основе модели зрелости
At present, performance management systems are extremely important for enterprises and organizations of different industries, as a tool for filling the gap between strategic planning and operational activities. Because of indirect and uncertain nature of economic benefits obtained from such systems, traditional investment appraisal methods are inapplicable for evaluating their development programs. Therefore, implementation and adoption of performance management systems require special measures characterizing both financial expenditures related with development programs and non-financial results. For this purpose, a system of measures of performance management systems development is advanced in this article. All the measures are subdivided into three groups – effectiveness (results obtained), economy (financing and resources used) and efficiency (relations between the results and resources). The measures characterizing development results are based on the performance management maturity model that expresses the systems’ maturity according to a set of pre-defined qualitative threshold levels. Various types of values of the measures are applicable on different stages of the management process. Particularly, targeted values are used as requirements to development programs on the stage of forming potential alternatives and their assessment. Modeled values are related with discrete-event simulation of potential programs, for their comparison and selecting one of them for implementation. Planned values are applied when launching the development program selected. Forecasted values are useful on different stages of the program’s implementation. Finally, actual values are used for summarizing consequences of the program that is partially or fully completed. The significance of the proposed measurement methodology is explained by its role in the general process of performance management systems development.