Addressing Nonfinancial and Financial Performance Issues of an Indian Manufacturing Organization Using SAP-LAP Framework Analysis

Abstract

In a manufacturing organization, there are several issues that directly or indirectly affect the performance of the organization. The performance of the organization is measured by both nonfinancial and financial parameters. In this paper, the selection of these parameters is supported by a brief literature review and the organization’s annual report for carrying out the analysis. The organization is analyzed using the SAP-LAP framework for the development of interpretive linkages. The organization was assessed for its current situations using the framework. The framework maps its key elements with performance measures. From the analysis, it can be concluded that actors like top management and cross-functional teams are the most influential actors among the others. Similarly, actions AN1: adoption of policy management and AN2: implementation of SQC tools are the most engaging actions among the others for addressing the performance parameters.