A key performance indicator structure and hierarchical intelligent dashboard for smart manufacturing decision-making support: a case study of electronic manufacturing service company

Key Performance Indicators (KPIs) are a prevalent method for assessing enterprise performance. By quantifying crucial parameters defined by the enterprise over a specified period, KPIs provide a robust analytical basis for decision-making. This research outlines a clear, hierarchical structure of KPIs across four levels: top-level categories, strategic-level KPIs, tactical-level KPIs, and source data at the foundational level. The structure incorporates the 34 indicators defined in the international standard ISO 22400, with each indicator’s calculation formula, definition, categories, and interrelationships thoroughly articulated. This structured approach facilitates the implementation of hierarchical intelligent dashboards within enterprises, enhancing the visualization of indicator content and the operational status of physical entities within the factory for users at various levels. The proposed KPI structure was successfully implemented in an electronic professional manufacturing service company, serving as a practical reference.

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Publication Details

Journal
Journal of the Chinese Institute of Engineers
Published
2026-11-03
DOI
https://doi.org/10.1080/02533839.2026.2747983
Primary Topic
Accounting and Organizational Management
Type
article
Field-Weighted Citation Impact
0.00
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article

A key performance indicator structure and hierarchical intelligent dashboard for smart manufacturing decision-making support: a case study of electronic manufacturing service company

Yin-Yann Chen, James C. Chen, Ting-Ting Hsu, Kung-Chin Ku
Journal of the Chinese Institute of Engineers
Accounting and Organizational Management
article

A key performance indicator structure and hierarchical intelligent dashboard for smart manufacturing decision-making support: a case study of electronic manufacturing service company

Yin-Yann Chen, James C. Chen, Ting-Ting Hsu, Kung-Chin Ku
article en

Abstract

Key Performance Indicators (KPIs) are a prevalent method for assessing enterprise performance. By quantifying crucial parameters defined by the enterprise over a specified period, KPIs provide a robust analytical basis for decision-making. This research outlines a clear, hierarchical structure of KPIs across four levels: top-level categories, strategic-level KPIs, tactical-level KPIs, and source data at the foundational level. The structure incorporates the 34 indicators defined in the international standard ISO 22400, with each indicator’s calculation formula, definition, categories, and interrelationships thoroughly articulated. This structured approach facilitates the implementation of hierarchical intelligent dashboards within enterprises, enhancing the visualization of indicator content and the operational status of physical entities within the factory for users at various levels. The proposed KPI structure was successfully implemented in an electronic professional manufacturing service company, serving as a practical reference.

Journal of the Chinese Institute of Engineers
National Tsing Hua University (TW), National Formosa University (TW)
Openalex Percentile: Top 9%
Accounting and Organizational Management
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