are predominantly concerned with issues about the quality of products and
services provided to customers (external and internal), the flow of
value-added work, and roles and responsibilities. The dominant view on
performance measurement shifts from the traditional focus of actual-vs.-budget
to a more
that includes the timeliness,
and cost of providing products and services to customers. Allocation and
budgeting of resources moves from the traditional practice of individual
units vying for resources based on their own needs toward
that jointly assess resource needs based on the flow of work needed to
create value for customers.
Problem solving would seldom involve situations in which unit managers had
to compete with each another; instead, organizations would adapt to
departmental interdependence, recognizing that issues are best addressed
through cross-group problem-solving sessions
to customers and the required flow of work.