Performance management practices in lean manufacturing organizations: a systematic review of research evidence

Figures & data

Figure 1. The systematic review protocol (adapted from Moher et al. 2009).

Figure 2. The framework used to define the full spectrum of practices investigated in the study (adapted from Hines, Holweg, and Rich 2004).

Table 1. The keywords employed in the systematic search.

Category	Keywords	Rationale
Lean (strategic level)	lean; lean principl*; implement*	Captures Hines, Holweg, and Rich’s (2004) strategic dimension of lean
Lean (operational level)	lean prod*; lean pract*; lean manufact*; Toyota Production System; value str*; Total Quality Management; Just in Time; Six Sigma; Total Preventive Manteinance; Theory of Constraint*; Drum-Buffer-Rope; agil*; VSM; JIT; TQM; TPM; TOC; ERP; MRP; TPS	Captures Hines, Holweg, and Rich’s (2004) operational dimension of lean
Performance management	strateg*; strategy implement*; performance; performance meas*; performance assess*	Reflects the view of PM as both operational and strategic in scope, and explicitly encompasses performance measurement as a key element (Micheli and Manzoni 2010)

Figure 3. The framework used to code and synthesise the findings (adapted from Ferreira and Otley 2009).

Figure 4. Distribution of sources by the journal.

Table 2. Performance measures employed by LMOs within the organisation.

Domain of use	Non-financial indicators	Financial indicators
General operations	• Quality: ease to service product; defects per unit; reduction of defects through automation; service quality; quality rating; quality of new product development projects; scrap and rework; quality conformance; first time yield • Flexibility: time to develop/time to market for new products; range of products; machine change over time; time to change schedule; responsiveness; new product development lead time; anticipating future changes index; new market and technology index; volume flexibility; product mix flexibility; release material JIT • Dependability: delivery on due date (ship on time); % of orders delivered late; average lateness of orders; schedule adherence; quoted customer lead time; JIT delivery from suppliers; customer query; JIT delivery to customers • Speed: Order entry to shipment; frequency of delivery; cycle time; throughput time; manufacturing cycle time reduction; lead time; average customer lead time • Other: Customer satisfaction; retention of employees; quality of professional development; quality of leadership development; health and safety; employees perception survey index; OEE (overall equipment efficiency); process capability index; depth of strategic planning	• Cost: production full cost; labour cost; raw material cost; operating expenses; variable cost against budget; cost per operation hour; manufacturing cost; quality cost; cost of activities (ABC rationale); cost reduction; labour productivity, space productivity; inventory-related measures (stock turnover, inventory turnover; inventory turnover weighted by industry) • Other: ROI; growth of market share; growth of sales; profit margin on sales; EBIT/sales; earning per share; current ratio; profit after interexts and tax; % of sales for new products; net profit; ROA; ROE; break-even
As part of VSM	• Flexibility: response time variability; batch size; transfer lot size • Speed: set-up time; processing time; moving time; takt time; delivery speed • Other: daily production per terminal; productivity capacity; non productivity capacity; available capacity; production output per man; manpower	• Cost: conversion cost; value stream cost; in-process inventory • Other: revenue; value stream gross profit; value stream ROS

Table 3. Performance measures employed by LMOs in supply chains.

Domain of use	Non-financial indicators	Financial indicators
General operations	• Quality: quality performance • Flexibility: new product development time; new product introduction time; customer heterogenity; demand variability; short product life-cycle; customer responsiveness; number of products; number of active parts; % of low volume batch production • Dependability: delivery reliability; supplier delivery unreliability; schedule attainement; manufacturing scheduling • Speed: delivery speed; manufacturing lead time; supplier lead time • Other: plant-level customer satisfaction	• Cost: % of purchase imported; unit cost manufacturing; business waste • Other: cash-to-cash cycle
As part of VSM	• Quality: quality performance; scrap and rework; customer complaints • Dependability: build to schedule; on time delivery; perfect order fulfilment • Speed: first time throughput; available time; takt time; cycle time; working time; delivery lead time; delivery frequency; manufacturing throughput time; manufacturing process time; set-up time; order fulfilment cycle time	• Cost: inventory rotation index

Table

Author(s)	Method and sample*	Aims
Abdulmalek and Rajgopal (2007)	Case-based (n = 1)	Exploring value stream map uses in a process sector firm to understand the potential dynamic gained from implementing lean tools
Adamides et al. (2008)	Case-based (n = 1)	Exploring how an ICT solution (the CO-Lean) can act as a catalyst in the development of lean supply networks by fostering a collaborative manufacturing strategy development
Agarwal, Shankar, and Tiwari (2006)	Case-based (n = 1)	Testing the effects of a framework aimed at modelling performance of lean, agile and leagile (lean + agile) supply chains
Alagaraja and Egan (2013)	Case-based (n = 1)	Understanding the contribution and relevance of human resource development for the implementation of lean strategies
Arbulo-Lopez, Fortuny-Santos, and Cuatrecasas-Arbos (2013)	Conceptual/Literature-based	Demonstrating the validity and convenience of the value stream costing technique with respect to the traditional cost accounting
Belekoukias, Garza-Reyes, and Kumar (2014)	Survey (n = 140)	Validating the actual effect of lean practices (e.g. JIT, VSM; TPM; kaizen autonomation) on operational performance
Bevilacqua, Ciarapica, and Paciarotti (2015)	Case-based (n = 1)	Application of lean thinking to the field of information management
Bhamu and Sangwan (2014)	Conceptual/Literature-based	Reviewing literature on lean manufacturing: scopes, objectives, techniques, methodologies and tools
Bhasin (2012)	Multiple methods: Survey (n = 68); Case-based (n = 7)	Assessing the financial and operational performance dimensions of large-size lean organisations
Bortolotti, Boscari, and Danese (2015)	Secondary data (n = 317)	Testing the effects of organisational culture and soft practices on lean implementation
Bozarth et al. (2009)	Survey (n = 209)	Investigating the impact of supply chain complexity on organisational performance
Browning and Heath (2009)	Case-based (n = 1)	Exploring lean production effects on production costs
Cabral, Grilo, and Cruz-Machado (2012)	Case-based (n = 1)	Providing a decision-making model to choose the most appropriate practices for defining KPIs of lean, agile, resilient and green (LARG) supply chains
Cagliano, Caniato, and Spina (2006)	Secondary data (n = 297)	Investigating how lean supply chain strategies are linked with internal operations strategies
Chavez et al. (2015)	Survey (n = 228)	Testing the effects of technological changes on supplier partnership and customer relationship and on internal lean practices and performance
Chen, Chen, and Cox (2012)	Case-based (n = 1)	Analysing value stream map implementation to automate the collection, processing and distribution of operational performance information
Chiarini and Vagnoni (2015)	Case-based (n = 1)	Illustrating the performance measurement, strategic and operations management aspects of lean and WCM
Cottyn et al. (2011)	Case-based (n = 1)	Exploring the use of IT solutions to align strategy and operations
De Treville and Antonakis (2006)	Conceptual/Literature-based	Examining the relationships between job characteristics and motivational outcomes in lean production
Demeter and Matyusz (2011)	Secondary data (n = 711)	Understanding how lean organisations can improve their inventory turnover performance through lean practices
Doolen and Hacker (2005)	Survey (n = 13)	Understanding the main effects of lean implementation on performance
Drohomeretski et al. (2014)	Survey (n = 88)	Exploring differences and complementarities in the production decision areas of lean organisations
Eroglu and Hofer (2011)	Secondary data (n = 1600)	Understanding the impact of lean inventory practices on the firm’s financial performance
Moyano-Fuentes and Sacristan-Diaz (2012)	Conceptual/Literature-based	Systematising and interpreting the development of the concept of ‘lean production’
Fullerton and Wempe (2009)	Survey (n = 121)	Examining how the use of non-financial manufacturing performance measures impacts financial performance
Fullerton, Kennedy, and Widener (2013)	Survey (n = 244)	Testing the effect of accounting and control practices as facilitators of lean implementation
Fullerton, Kennedy, and Widener (2014)	Survey (n = 244)	Testing the contribution of management accounting practices on the performance of lean organisations
Ghobakhloo and Hong (2014)	Survey (n = 231)	Testing the joint effect of lean practices and IT investments on the performance of lean organisations
Gollan et al. (2014)	Case-based (n = 1)	Exploring the effects of HR practices in the implementation of lean production
Hallgren and Olhager (2009)	Secondary data (n = 211)	Testing the impact of lean and agile arrangements on organisational performance
Haque and James-Moore (2004)	Case-based (n = 2)	Describing the application of lean principles in new product introduction
Hicks (2007)	Conceptual/Literature-based	Exploring the application of lean thinking to information management and the consequent beneficial effects on performance
Hines, Holweg, and Rich (2004)	Conceptual/Literature-based	Conceptualisation of the lean manufacturing organisation
Holweg (2007)	Conceptual/Literature-based	Historical account of the evolution of the concept of lean production
Ifandoudas and Chapman (2009)	Case-based (n = 1)	Identification of the steps for becoming an agile manufacturer
Isaksson and Seifert (2014)	Secondary data (n = 4324)	Testing the effects of lean inventory practices on financial performance
Jayaram, Vickery, and Droge (2008)	Survey (n = 57)	Examining the strategic effects of lean design and manufacturing and the related effects of supplier relationship building
Jayaram, Das, and Nicolae (2010)	Secondary data (n = 1700)	Examining the effect of lean practices on organisational performance
Jeffers (2010)	Survey (n = 64)	Examining the competitiveness and sustainability in lean organisations in relation with the use of IT infrastructure
Kennedy and Widener (2008)	Case-based (n = 1)	Developing a control framework for lean organisations
Klingenberg et al. (2013)	Secondary data (n = 1700)	Testing whether financial ratios are suitable indicators to determine the effects of production innovation – including lean manufacturing – on firm performance
Krishnamurthy and Yauch (2007)	Case-based (n = 1)	Conceptualising leagile (lean + agile)
Kristensen and Israelsen (2014)	Case-based (n = 1)	Exploring the balanced and complementary effects of control practices on firm’s performance
Kumar et al. (2006)	Case-based (n = 1)	Assessing the impact of a Lean Six Sigma framework on operational performance
Lander and Liker (2007)	Case-based (n = 1)	Exploring the Toyota production system as a set of principles to manage the whole organisation beyond its application as a toolkit
Langstrand and Elg (2012)	Case-based (n = 1)	Exploring the resistance of non-human (physical) actors and its effect on strategic alignment during a lean implementation initiative
Lasa, de Castro, and Laburu (2009)	Case-based (n = 6)	Exploring value stream map uses for re-designing and planning the production process
Li et al. (2012)	Experiment (n = 1)	Assessing the relative impact of different management accounting systems in evaluating performance in lean manufacturing
Longoni and Cagliano (2015)	Case-based (n = 10)	Exploring the role of cross-functional executive and employee involvement in the execution of lean strategies
Lyons et al. (2013)	Multiple methods: Survey (n = 62); Case-based (n = 5)	Investigating the alignment of production, integration of suppliers, creative involvement of the workforce and reduction of waste as drivers of performance
Marin-Garcia and Bonavia (2015)	Survey (n = 101)	Assessing the effect of employee involvement on performance
Martinez-Jurado and Moyano-Fuentes (2014)	Case-based (n = 1)	Exploring the key determinants of adopting lean production and the related effects on the firm’s performance
Meade, Kumar, and Houshyar (2006)	Experiment (n = 1)	Investigating the magnitude and duration of negative effects of lean manufacturing implementation on profits
Narasimhan, Swink, and Kim (2006)	Survey (n = 281)	Determining whether lean and agile forms occur with any degree of regularity in manufacturing plants; defining their effects on performance
Netland, Schloetzer, and Ferdows (2015)	Multiple methods: Survey (n = 36); Interviews with organisational representatives	Testing the effect of managerial control practices on the lean implementation
Panizzolo et al. (2012)	Case-based (n = 1)	Exploring how lean production is implemented in a small organisation
Parry, Mills, and Turner (2010)	Case-based (n = 1)	Applying core competence theory for developing an effective lean implementation methodology
Parry and Turner (2006)	Case-based (n = 3)	Exploring how visual tools help facilitate performance measurement and communication in different processes
Powell (2013)	Conceptual/Literature-based	Reviewing the role played by ERP systems in lean production
Powell, Alfnes, et al. (2013)	Case-based (n = 1)	Exploring the performance benefits of a joint implementation of lean production and ERP systems
Powell, Riezebos, and Strandhagen (2013)	Case-based (n = 4)	Assessing the benefits of ERP systems for process improvement
Qi, Boyer, and Zhao (2009)	Survey (n = 604)	Investigating on the effect of different supply chain strategies (lean, agile and leagile) on performance
Qi, Zhao, and Sheu (2011)	Survey (n = 604)	Investigating the relationship between competitive strategy and supply chain strategy with respect to the role of environmental uncertainty
Rivera and Chen (2007)	Conceptual/Literature-based	Elaboration of a Cost-Time Profile (CTP) analysis for measuring performance improvement in lean implementation initiatives
Samuel, Found, and William (2014)	Conceptual/Literature-based	Mapping the evolution of the concept of lean thinking in both practice and research
Saurin, Marodin, and Ribeiro (2011)	Case-based (n = 1)	Developing a framework for assessing lean implementation and performance in manufacturing cells
Scherrer-Rathje, Boyle, and Deflorin (2009)	Case-based (n = 1)	Identifying criteria and conditions for success and failure of lean initiatives
Serrano, Ochoa, and De Castro (2008)	Case-based (n = 6)	Investigating the role of the value stream maps in re-designing production systems
Seth and Gupta (2005)	Case-based (n = 1)	Exploring the usefulness of value stream maps for achieving productivity improvement
Shah and Ward (2007)	Survey (n = 343)	Operationalisation of the phenomenon of lean production through the identification of specific operational practices
Soni and Kodali (2012)	Survey (n = 185)	Testing reliability and validity of the lean, agile and leagile constructs for supply chain strategies
So and Sun (2010)	Survey (n = 558)	Testing the effect of supplier integration practices on the long-term adoption of lean manufacturing
Taylor (2009)	Case-based (n = 1)	Investigating the use of value stream mapping for improving the performance of global supply chains
Tillema and van der Steen (2015)	Case-based (n = 4)	Exploring the tensions between different types of control during the process of lean implementation
Towill (2007)	Conceptual/Literature-based	Conceptualising the phenomenon of Toyota Production System and its usefulness for application in lean production
Vidal (2007)	Case-based (n = 6)	Exploring the effects of employee empowerment during lean implementation
Vinodh, Kumar, and Vimal (2014)	Case-based (n = 1)	Developing a framework for integrating lean tools within six sigma methodology
Wee and Wu (2009)	Case-based (n = 1)	Using value stream mapping to explore how product quality and cost are affected by lean supply chain
Worley and Doolen (2006)	Case-based (n = 1)	Investigating the role of managerial support in lean implementation initiatives
Yang, Hong, and Modi (2011)	Secondary data (n = 309)	Investigating the impact of environmental management practices on environmental and financial performance of lean organisations

Table

Element	Definition	Practices for managing performance in LMOs
Vision and mission	The organisation’s purpose and commitment to meeting stakeholder expectations	–
Key success factors	Essential elements for a successful pursuit of the organisation’s objectives	Organizational learning:
		Employees’ involvement (Doolen and Hacker 2005; Towill 2007; Scherrer-Rathje, Boyle, and Deflorin 2009; Moyano-Fuentes and Sacristan-Diaz 2012; Panizzolo et al. 2012; Alagaraja and Egan 2013; Lyons et al. 2013; Bhamu and Sangwan 2014; Marin-Garcia and Bonavia 2015)
		Integrating supplier-; customer-; and internally-focused practices (Shah and Ward 2007)
		Making organisational goals transparent (Scherrer-Rathje, Boyle, and Deflorin 2009)
		Providing decision-making autonomy to employees (Scherrer-Rathje, Boyle, and Deflorin 2009)
		Providing training and upskilling (Gollan et al. 2014)
		Top management communication and support (Worley and Doolen 2006; Martinez-Jurado and Moyano-Fuentes 2014; Marin-Garcia and Bonavia 2015)
		Building relationships with supply chain partners (Jayaram, Vickery, and Droge 2008; Chavez et al. 2015)
		Waste elimination:
		Promoting the use of Six Sigma tools (Kumar et al. 2006)
		Reducing process set-up; using 5S and TPM practices; using visual displays to support standard operating procedures; using quality systems to prevent defects (Haque and James-Moore 2004; Lyons et al. 2013)
		Customer-centric practices:
		Involving customers in value identification (Adamides et al. 2008; Jeffers 2010; Parry, Mills, and Turner 2010; Chavez et al. 2015)
		Comprehensive assessment of product design and manufacturing (Jayaram, Vickery, and Droge 2008)
		Improving demand forecasting (Shah and Ward 2007)
		Improving production processes (Doolen and Hacker 2005; Jayaram, Vickery, and Droge 2008)
		Combining lean and agile principles:
		Combining and sequencing lean and agile principles (Narasimhan, Swink, and Kim 2006; Hallgren and Olhager 2009)
		Building a ‘leagile’ capability (Soni and Kodali 2012)
Organization structure	Formal definition and configuration of roles and tasks	Designing organisational structure to facilitate learning (Hines, Holweg, and Rich 2004; Holweg 2007)
		Integrating people, processes, and external elements (Shah and Ward 2007)
		Using small teams for organising production (Gollan et al. 2014)
		Separating production-focused and market-focused parts of operations (Krishnamurthy and Yauch 2007)
		Establishing flexible and organic structures based on employee empowerment (Jayaram, Das, and Nicolae 2010; Moyano-Fuentes and Sacristan-Diaz 2012; Alagaraja and Egan 2013)
		Promoting communication across level of hierarchy (Gollan et al. 2014)
Strategies and plans	Generation, adaptation, and communications of strategies and plans throughout the organisation	Providing both formal and informal leadership commitment to implementing lean strategy (Alagaraja and Egan 2013)
		Maintaining an ongoing dialogue about the implementation process (Alagaraja and Egan 2013)
		Using process mapping to link strategy with operations (Alagaraja and Egan 2013)
		Setting up cross-functional teams to support strategy implementation (Alagaraja and Egan 2013; Netland, Schloetzer, and Ferdows 2015)
		Securing cross-functional support for integrating lean into broader organisational goals (Longoni and Cagliano 2015)
Key performance measures	Financial and non-financial measures of performance for key objectives	Tailoring standard measures to specific production needs and using measures to support value stream mapping (see Tables 2 and 3 for more detail)
Target setting	Rationale and methods for setting performance targets	Using ‘pull’ principles to synchronise scheduling of levelled production and calibrate lean practices (Towill 2007; Jayaram, Das, and Nicolae 2010; Panizzolo et al. 2012)
		Identifying specific elements in lean production that can be linked to goals and targets (Lander and Liker 2007; Shah and Ward 2007; Bozarth et al. 2009; Saurin, Marodin, and Ribeiro 2011)
		Using value stream maps for setting targets for resource scheduling, process planning, sales, and budgeting (Abdulmalek and Rajgopal 2007; Towill 2007; Serrano, Ochoa, and De Castro 2008; Wee and Wu 2009)
		Using value stream maps for scenario analysis and target identification (Abdulmalek and Rajgopal 2007; Lasa, de Castro, and Laburu 2009; Taylor 2009)
Performance evaluation	Evaluation of individual, team and organisational performance	Using internal auditing systems for benchmarking internal production sites (Chiarini and Vagnoni 2015)
		Exercising caution in applying accounting-based methods of performance evaluation (Fullerton and Wempe 2009; Bhasin 2012; Klingenberg et al. 2013)
		Integrating cost deployment with traditional accounting systems (Chiarini and Vagnoni 2015)
		Employing throughput accounting principles (Ifandoudas and Chapman 2009)
		Relying on value stream costing principles (Parry and Turner 2006; Li et al. 2012; Belekoukias, Garza-Reyes, and Kumar 2014; Fullerton, Kennedy, and Widener 2014)
		Value stream costing at assembly (Arbulo-Lopez, Fortuny-Santos, and Cuatrecasas-Arbos 2013)
		Cost-Time Profile (Rivera and Chen 2007)
		Inventory tracking (Meade, Kumar, and Houshyar 2006; Demeter and Matyusz 2011; Eroglu and Hofer 2011; Isaksson and Seifert 2014)
		Lean-focused performance reporting structure (Netland, Schloetzer, and Ferdows 2015)
Reward systems	Financial and non-financial rewards for meeting performance targets and penalties for failing to do so	Using reward systems to promote commitment (Towill 2007; Scherrer-Rathje, Boyle, and Deflorin 2009; Moyano-Fuentes and Sacristan-Diaz 2012; Panizzolo et al. 2012; Alagaraja and Egan 2013; Lyons et al. 2013)
		Using employee engagement surveys and gaining buy-in from informal leaders as alternatives to reward systems (Alagaraja and Egan 2013)
Information flows, systems and networks	Feedback and feed-forward mechanisms that support performance management	Using information for both feedback and feedforward effects (Hicks 2007)
		Employing integrated IT solutions and ERP systems internally and within supply chains (Cagliano, Caniato, and Spina 2006; Parry and Turner 2006; Adamides et al. 2008; Jeffers 2010; So and Sun 2010; Cottyn et al. 2011; Powell 2013; Powell, Riezebos, and Strandhagen 2013; Powell, Alfnes, et al. 2013; Ghobakhloo and Hong 2014; Chiarini and Vagnoni 2015)
		Information visualisation, performance indicators, horizontal decision-making procedures, and lean experts (Bevilacqua, Ciarapica, and Paciarotti 2015)
		Using value stream maps for visualising and communicating information flows (Seth and Gupta 2005; Alagaraja and Egan 2013)
Performance management systems use	Use of performance information for various control purposes	Using value stream maps (Parry and Turner 2006; Wee and Wu 2009; Li et al. 2012; Arbulo-Lopez, Fortuny-Santos, and Cuatrecasas-Arbos 2013)
		Using throughput accounting principles (Ifandoudas and Chapman 2009)
Performance management systems change	Ability to change the structure and operation of controls in response to organisational changes	Eliminating standard costs, discontinuing cost allocation, introducing social control practices (e.g. employee empowerment and peer pressure) and behavioural control practices (e.g. standard operating procedures) (Kennedy and Widener 2008)
Strength and coherence	Integration amongst different kinds of controls; alignment with key objectives	–
Contextual factors and culture	External influences and cultural factors which impact performance management	Encouraging continuous experimentation to promote a culture of performance improvement (Towill 2007)
		Employee involvement and empowerment (Panizzolo et al. 2012)
		Using incentive systems to foster a culture of performance improvement (Parry, Mills, and Turner 2010; Arbulo-Lopez, Fortuny-Santos, and Cuatrecasas-Arbos 2013)

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