“…Thirdly, there is no doubt operational performance is an important and necessary component of several performance measurement systems currently in use [35,38], albeit the findings are not always consistent. Lastly, Neely [39], Ageron, et al [40], stated that operational performance can be dependent upon quality, costs, productivity, flexibility, and dependability. In addition, based on previous studies carried out by Maani and Sluti [41], Ward and Duray [42], Wong et al [43], and Tracey et al [44], quality, productivity, and cost have been chosen as the performance factors.…”