UBC Theses and Dissertations
The feasibility of using Standardized Carrier Performance Measures (SCPM) among vehicle assemblers in Canada and the United States Carroll, Philip J.
Increasingly, shippers need accurate motor carrier performance information. Carrier selection and performance evaluation programs, carrier certification programs and quality management programs all require accurate performance information. Traditionally, shippers do not have much experience in formally gathering and measuring such information. For those shippers and carriers who do measure performance, no standardized measuring and reporting rules exist within industry. Over the years, the accounting profession has established standardized financial performance information reporting rules based on user needs. The process used by the profession involves input from information users, exposure drafts that summarize information needs, and proposed measuring and reporting rules. Exposure drafts are criticized, modified, and recirculated. This iterative process continues until users accept rules. In an attempt to establish standardized carrier performance measuring and reporting rules, this study completes the first iteration of this process. This study examines the information needs of vehicle assemblers in Canada and the United States. This work is conducted while examining the feasibility of standardized measuring and reporting within this industry segment. From this research, the study suggests industry recommendations and future research needs. This study finds that vehicle assemblers generally have similar performance information needs but go about meeting these needs with different measurements. These information needs exist on two tiers. Popular delivery service attributes are on the first tier, while infrequent freight damage and loss, billing and service availability attributes are on the second tier. Although interest exists among vehicle assemblers to explore standardized carrier performance measures, barriers such as carrier performance evaluation program confidentiality stand in the way.
Item Citations and Data