Title: Evaluating the performance of a wastewater plant using the APC model

Authors: Mohan Rao; Kongkiti Phusavat

Addresses: College of Business, Texas A&M University-Corpus Christi, 6300 Ocean Drive, Corpus Christi, Texas 78412-5808, USA ' Department of Industrial Engineering, Kasetsart University, Bangkok 10900, Thailand

Abstract: Improving a process that deals with performance measurement and continuous improvement is critical for all organisations, including public utilities and small and medium enterprises alike. One of the key roadblocks in achieving an effective management process stems from investment costs is needed to ensure data collection, databases, and management report. This paper introduces an easy and inexpensive method of using accounting data in a spreadsheet and a model that links productivity, price-recovery and profitability. Moreover, the model's application using real-world data would be of great interest to management. It strengthens the efforts of management and encourages them to institute performance measurement and analysis. Finally, the APC model is compared and contrasted with a recently-promoted Economic Value Added (EVA) model for measuring the performance of organisations, especially public-related services. The comparison shows the APC model is more applicable and useful.

Keywords: decision support systems; DSS; government agencies; performance measurement; productivity; public services; sewerage; spreadsheet based systems; wastewater treatment plants; continuous improvement; accounting data; APC model; American Productivity Center.

DOI: 10.1504/IJSS.2013.058229

International Journal of Services and Standards, 2013 Vol.8 No.4, pp.347 - 367

Received: 02 Jul 2013
Accepted: 24 Aug 2013
Published online: 30 Sep 2014 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article