ABSTRACT

Operational excellence (OE) is a critical driver of sustainable performance, whether in the high‑stakes environment of mergers and acquisitions (M&A) or within the ongoing operations of a single corporate group. Existing OE assessment frameworks often rely on static measures that fail to capture the evolving nature of organisational performance. This paper proposes a conceptual model for a dynamic scoring approach to OE assessment that is applicable both to post‑merger integration and to continuous improvement initiatives within Corp A’s own divisions, subsidiaries, and business units. Drawing on established literature in operational excellence, performance measurement, and organisational change, the model introduces a range‑based scoring system designed to adapt over time as conditions, priorities, and capabilities evolve. The framework identifies key OE dimensions, outlines scoring parameters, and explains how dynamic assessment can provide more nuanced insights for decision‑makers. Although the model has not yet been empirically validated, it provides a structured foundation for future research and practical experimentation in both integration and internal transformation contexts.