Exploring company performance measurement for truck manufacturers

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This paper aims to develop a quantitative model of company performance from an inventory perspective for truck manufacturers. With the inventory performance as a new dimension, fourteen indicators are identified to form a conceptual framework for truck manufacturers to measure their company performance. Accordingly, techniques of the fuzzy logic and the analytic network process (ANP) are used to generate the quantitative model, considering the interdependency between the indicators and the uncertainty arising from human qualitative judgments. A case study is conducted in nine truck manufacturers, with time series data from the fiscal year 2004 to 2015. The ranking result out of the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) is used as a validation, which proves the higher accuracy of the model developed.
Original languageEnglish
Pages (from-to)102-124
JournalJournal for the Advancement of Performance Information and Value
Issue number1
Publication statusPublished - 2018


  • Company performance
  • Multi-criteria decision making
  • Inventory performance
  • Truck manufacturers


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