balanced set of measures (both financial and non-financial), attempting to create
quantitative relations incorporating performance indicators and addressing performance
measurement as a cognitive process. The models which emerged since 2000 represent
further improvement in understanding of the process. The DPMS is notable among these
frameworks, since it merges all the strengths of models previously developed, by integrating
the use of IT infrastructure and a quantitative model to manage cause-effect relations of
performance indicators. The PP model represents incorporation of an architectural design
framework. Among the latest research, the CEVITAe and the UCDF widen the boundaries of
PMM, by paying attention to the growing value of intangible assets and the importance of
managing unused capacities. Given the growing importance of managing fixed cost
capacities, UCDF is an important step in the literature. A basic analysis of the works
reviewed permits to distinguish which are ‘‘integrated frameworks for PMM’’, which are
‘‘models to face specific issues in PMM’’ and which are ‘‘other relevant models for PMM
system design’’. A classification of the models reviewed based on these criteria is provided
in the lists below:
1. Integrated frameworks for PMM:
B 1988 The Strategic Measurement Analysis and Reporting Technique.
B 1989 The Supportive Performance Measures.
B 1991 The Results and Determinants Framework.
B 1992 The Balanced Scorecard.
B 1994 The Service Profit Chain.
B 1997 The Integrated Performance Measurement System.