In Vietnam, the study and application of performance measurement (PM) of construction project
is still in the initial stage especially for small and medium-sized enterprises (SMEs). These
enterprises have adopted traditional PM that focuses solely on financial performance measures
(PMs). Whereas, financial PMs are no longer adequate to evaluate organisations’ performance in
today’s rapid changing business environment. To overcome the defects of the traditional PM
system and introduce balanced PMs on the perspective of stakeholder, this study has chosen
Balanced Scorecard (BSC) as a theoretical framework to form the PM system of small and mediumsized construction enterprises in Vietnam. Moreover, this study used Fuzzy-Delphi Analytic
Hierarchy Process (FD-AHP) for assigning the weight for each Key performance indicators (KPIs)
defined.
Finding out this study introduced accurate and systematic PM system with the success factors (SFs),
(KPIs) based on BSC for stakeholder’s perspective that construction SMEs in Vietnam can adopt to
assist managers in having a complete point view of the organization, and providing them consistent
feedback for controlling goals and evaluating the performance.
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APPENDICES
Table 1: The output analysis from SPSS for Hypothesis 1
One-Sample Test
COST
Test Value = 3
t df Sig. (2-tailed)
Mean
Difference
99% Confidence Interval of
the Difference
Lower Upper
CC1 7.699 96 .000 .74227 .4889 .9956
CO1 6.708 96 .000 .69072 .4201 .9613
CO2 6.986 96 .000 .87629 .5466 1.2059
CO3 .984 96 .328 .11340 -.1896 .4164
CE1 7.867 96 .000 .80412 .5355 1.0727
CE2 2.110 96 .037 .23711 -.0582 .5324
CS1 7.276 96 .000 .81443 .5203 1.1086
CS2 .695 96 .489 .09278 -.2583 .4438
CS3 4.333 96 .000 .59794 .2353 .9606
CCO1 8.039 96 .000 .78351 .5274 1.0396
CCO2 8.013 96 .000 .93814 .6305 1.2458
CCO3 9.669 96 .000 1.07216 .7808 1.3636
CCO4 5.571 96 .000 .62887 .3322 .9255
CEV1 5.414 96 .000 .68041 .3501 1.0107
CEV2 11.166 96 .000 1.16495 .8908 1.4391
CEV3 -3.000 96 .003 -.34021 -.6383 -.0422
715
Table 2: The output analysis from SPSS for Hypothesis 2
One-Sample Test
TIME
Test Value = 3
t df Sig. (2-tailed)
Mean
Difference
99% Confidence Interval of
the Difference
Lower Upper
TC1 8.562 96 .000 .86598 .6002 1.1318
TC2 -1.835 96 .070 -.23711 -.5768 .1025
TC3 -6.908 96 .000 -.89691 -1.2381 -.5557
TC4 2.415 96 .018 .30928 -.0273 .6458
TC5 5.471 96 .000 .60825 .3161 .9004
TO1 8.607 96 .000 .87629 .6087 1.1438
TO2 4.029 96 .000 .45361 .1577 .7495
TO3 -9.580 96 .000 -.88660 -1.1298 -.6434
TO4 2.636 96 .010 .37113 .0011 .7412
TO5 4.774 96 .000 .67010 .3012 1.0390
TE1 4.541 96 .000 .55670 .2345 .8789
TE2 3.930 96 .000 .45361 .1503 .7569
TE3 .557 96 .579 .07216 -.2685 .4129
TE4 7.454 96 .000 .88660 .5740 1.1992
TE5 11.155 96 .000 1.02062 .7802 1.2611
TS1 6.825 96 .000 .80412 .4945 1.1138
TS2 4.461 96 .000 .44330 .1822 .7044
TS3 -.078 96 .938 -.01031 -.3580 .3374
TS4 -1.380 96 .171 -.20619 -.5988 .1865
TCO1 -1.680 96 .096 -.23711 -.6081 .1339
TCO2 5.196 96 .000 .59794 .2955 .9004
TEV1 1.957 96 .053 .19588 -.0671 .4589
TEV2 7.276 96 .000 .81443 .5203 1.1086
716
Table 3: The output analysis from SPSS for Hypothesis 3
One-Sample Test
QUALITY
Test Value = 3
t df Sig. (2-tailed)
Mean
Difference
99% Confidence Interval of the
Difference
Lower Upper
QC1 5.427 96 .000 .48454 .2499 .7192
QC2 8.118 96 .000 .87629 .5926 1.1600
QC3 3.268 96 .002 .38144 .0747 .6882
QO1 4.919 96 .000 .49485 .2305 .7592
QO2 7.833 96 .000 .81443 .5412 1.0877
QE1 7.531 96 .000 .76289 .4967 1.0291
QE2 10.749 96 .000 1.02062 .7711 1.2702
QE3 -4.099 96 .000 -.45361 -.7444 -.1628
QS1 -2.226 96 .028 -.26804 -.5845 .0484
QS2 -1.793 96 .076 -.22680 -.5592 .1056
QS3 3.910 96 .000 .56701 .1859 .9481
QCO1 5.794 96 .000 .70103 .3830 1.0190
QEV1 1.935 96 .056 .29897 -.1071 .7050
Table 4: The output analysis from SPSS for Hypothesis 4
One-Sample Test
SAFETY
Test Value = 3
t df Sig. (2-tailed)
Mean
Difference
99% Confidence Interval of the
Difference
Lower Upper
SC1 1.012 96 .314 .13402 -.2140 .4820
SC2 -3.174 96 .002 -.36082 -.6596 -.0620
SO1 -2.587 96 .011 -.29897 -.6026 .0047
SO2 .984 96 .328 .11340 -.1896 .4164
SO3 3.412 96 .001 .46392 .1066 .8212
SO4 6.939 96 .000 .74227 .4611 1.0234
SE1 2.498 96 .014 .30928 -.0161 .6346
SE2 1.765 96 .081 .25773 -.1260 .6415
SE3 6.678 96 .000 .64948 .3939 .9051
SS1 4.548 96 .000 .49485 .2089 .7808
SS2 5.735 96 .000 .50515 .2737 .7366
SCO1 5.983 96 .000 .72165 .4047 1.0386
SCO2 6.069 96 .000 .71134 .4033 1.0194
SEV1 2.921 96 .004 .35052 .0352 .6659
SEV2 1.860 96 .066 .19588 -.0809 .4726
SEV3 5.173 96 .000 .68041 .3348 1.0261
717
Table 5: The output analysis from SPSS for Hypothesis 5
One-Sample Test
MINIMUM
SITE
DISPUTES
Test Value = 3
t df Sig. (2-tailed)
Mean
Difference
99% Confidence Interval
of the Difference
Lower Upper
DC1 6.320 96 .000 .75258 .4396 1.0655
DC2 2.958 96 .004 .38144 .0425 .7204
DC3 5.803 96 .000 .71134 .3892 1.0335
DO1 -8.525 96 .000 -.65979 -.8632 -.4564
DO2 1.682 96 .096 .20619 -.1159 .5283
DE1 -1.215 96 .227 -.13402 -.4238 .1558
DE2 5.485 96 .000 .51546 .2685 .7624
DE3 7.326 96 .000 .82474 .5289 1.1206
DS1 3.240 96 .002 .28866 .0545 .5228
DS2 6.883 96 .000 .79381 .4907 1.0969
DCO1 4.833 96 .000 .45361 .2069 .7003
DCO2 6.684 96 .000 .75258 .4567 1.0485
DCO3 1.216 96 .227 .15464 -.1797 .4889
DEV1 5.583 96 .000 .50515 .2674 .7430
DEV2 -1.802 96 .075 -.21649 -.5323 .0993
Table 6: The output analysis from SPSS for Hypothesis 6
One-Sample Test
ENVIROMENTA
L IMPACT
Test Value = 3
t df Sig. (2-tailed)
Mean
Difference
99% Confidence Interval of
the Difference
Lower Upper
EC1 7.328 96 .000 .69072 .4430 .9384
EO1 2.358 96 .020 .37113 -.0425 .7847
EE1 7.438 96 .000 .83505 .5400 1.1301
EE2 1.307 96 .194 .20619 -.2085 .6209
EE3 -.903 96 .369 -.14433 -.5645 .2758
ES1 1.966 96 .052 .26804 -.0902 .6263
ES2 3.951 96 .000 .50515 .1691 .8412
ES3 -1.129 96 .262 -.13402 -.4460 .1780
ECO1 3.954 96 .000 .51546 .1729 .8580
EEV1 3.175 96 .002 .45361 .0782 .8290
718
Table 7: KPIs for stakeholders perspective in Vietnam small and medium construction enterprises
Stakeholdes
KPIs
Cost Time Quality Safety
minimum site
disputes
environmental impact
Customers CC1
Variace between
actual cost allocated
for the work in place,
copleted to date and
the contract value
TC1
On – time deliveries:
Construction time =
Practical completion
date – Project
commencement date.
QC1
Quality thresholds
are show in the
contract.
DC1
Number of conflicts
with customers
EC1
The environmental
treatment cost in the
total value of the
contract
QC2
Amount of the
contract appropriate
for quality thresholds
SC2
Clearly defining the
contractor and the
investor’s
responsibility for
construction safety in
the contract
DC2
Ratio of Number of
conflicts to number
of contracts
TC3
Usable life expectancy
QC3
Project execute time
appropriate quality
thresholds
DC3
Losses caused by
disputes with
customers (finacial,
time, reputation)
TC5
Losses due to late
payment
Owners/
managers
CO1
Unit cost =
Final contract
TO1
On – time deliveries:
Speed of Construction =
QO1
Variace between the
actual and standard
SO1
The change in
number of accidents
DO1
Ratio of
contribution/ share
EO1
Owners and
managers’ support for
719
Stakeholdes
KPIs
Cost Time Quality Safety
minimum site
disputes
environmental impact
sum/Ground
Floor Area
Ground Floor
Area/Construction Time
(days/weeks)
Time variation =
Construction time -
Revised Contract Period
Where
RCP = Original
Contract time – effect
of extension of time
cost of man-hours,
material for repairing
or rehandling
or safety-related
problems on the job
site.
capital to equity environmental
protection
CO2
Variace between
actual cost allocated
for the work in place,
completed to date
and standard cost
TO2
The total value of the
punch list items versus
total contract amount
QO2
Efficient quality
control system
TO3
The man-hours for
punch items
SO3
Efficient internal
control system on
safety
TO4
Losses caused by
contributing capital
slowly
SO4
Losses interruption
production due to
accidents
TO5
Ready for contributing
720
Stakeholdes
KPIs
Cost Time Quality Safety
minimum site
disputes
environmental impact
capital
Employees CE1
Labor cost per man-
hours
TE1
On-time payment of
wages
QE1
Experienced and
skilled employees to
fulfill those
positions,
SE1
Worker trained on
safety issues
EE1
Trained employees in
environmental
protection
TE2
On – time deliveries
QE2
Losses caused by a
employees’s
mistake.
DE2
Number of
employeeS quit due
to conflicts
QE3
Employee’s
initiative to improve
quality of the project
SE3
Losses interruption
production due to
labor accidents
DE3
Losses related to
conflicts with
emloyees ( fianacial.
time, reputation)
TE4
Man - hours wasted
TS5
Labor productivity
Suppliers CS1
Variace between
actual and standard
input cost
TS1
Loss for late delivery
SS1
Losses caused by the
contractor does not
comply with safety
regulations (finacial,
time, reputation)
DS1
Number of disputes
with suppliers
TS2 SS2 DS2 ES2
721
Stakeholdes
KPIs
Cost Time Quality Safety
minimum site
disputes
environmental impact
Days of late payment The number of
accidents caused by
the contractor
The ratio of losses
caused by the
dispute with the
suppliers to the total
value of the contract
Losses caused by
subcontractors’ poor
awareness of
environmental
protection (fianacial,
time, reputation)
CS3
Losses due to
delayed deliveries
TS3
Penalties for late
payment
QS3
Losses caused by
poor quality inputs
Community CCO1
Ratio local labor cost
to total labor cost
QCO1
Community
supervision of the
project
SCO1
Number of accidents
involving the
community
DCO1
Number of conflicts
with community
ECO1
Community’s support
for environmental
treatment (technology,
equipment,
fianacial)
CCO2
Cost savings in
compensation for site
clearance
TCO2
Number hour of
carrying out
administrative
procedures
SCO2
Losses caused by the
community does not
comply with safety
regulations (finacial,
time, reputation)
DCO2
Losses due to
disputes with the
community
CCO3
cost of local
administrative
procedures
722
Stakeholdes
KPIs
Cost Time Quality Safety
minimum site
disputes
environmental impact
CCO4
The variance
between the local
labor unit price and
the other labor unit
price
Enviroment CEV1
Cost of
environmental
restoration
QEV1
Support for
environmental
treatment solutions
SEV1
Certifying
construction projects
up to environmental
protection standards
DVE1
Fines due to
environmental
violations
EEV1
Consultation on
environmental
protection solutions
CEV2
Cost of reducing
waste
TEV2
The number of days of
inactivity due to failure
to meet the requirements
of environmental
protection
CEV3
Ratio cost of
recyclable materials
to total material cost
SEV3
Support to adjudicate
environmental
disputes between
enterprise and
communities
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