It was aimed to propose a methodology for implementing a performance indicator system in a beef cattle company. Strategic goals and prioritization of process previously performed in the company was used as a support to the implementation. Possible indicators were listed and confronted with occasional restraints to its implementation and further analyzed by the Balanced Score Card (BSC) point of view. Subsequently, indicators were individually analyzed and their relationship with the company's strategic goals was determined. Seventeen indicators were selected, two under financial perspective, nine under process perspective, four under customer perspective, and two under development and learning perspective. The relationship analysis showed that the indicators support appropriate monitoring of the critical processes to achieve the strategic goals, thereby consolidating the management system.

https://www.scielo.br/pdf/rbz/v39n6/29.pdf

Implementation of a performance indicators system in a beef cattle company

The Brazilian forestry sector employs directly and indirectly 6,5 millions of people. There are, out of these, 2,5 million allocated in the mechanized processed wood sub sector. The industrial park, for the production of sawn wood, has approximately 10.000 units. Most of them are small size enterprises and 74,6% of them have less than 10.000 m3 year-1 of installed capacity. The small size enterprises are present low technology level, workers with poor qualification and difficulties of establishing control items which allow the efficient management of the productive process. Considering their social and economical importance, the managing difficulties of small and medium size enterprises and the use of indices of critical performance in order to improve the management system, this work aims at defining the indices of critical performance of the production process of small size enterprises in wood business. For such, the FMEA methodology was used to identify the potential failures and, as a result, to develop the performance indices. There were 24 types of failure identified, all of them considered as critical. They were analyzed and monitored. It was observed that there is a potential to improve the process.

/pdf/aplicacao-sistemica-do-modo-de-analise-de-falhas-e-efeitos-37rjvqetbb.pdf

Aplicação sistêmica do modo de análise de falhas e efeitos (FMEA) para o desenvolvimento de indicadores de desempenho de empresas de pequeno porte

/pdf/indicadores-de-desempenho-para-o-beneficiamento-de-madeira-3j93x3k6ql.pdf

Indicadores de desempenho para o beneficiamento de madeira serrada em empresas de pequeno porte: um estudo de caso

O estudo objetivou a construcao de um conjunto de indicadores de desempenho financeiros que foram calculados, analisados e em seguida avaliados pelos gestores de instituicoes de ensino . Essa avaliacao foi no sentido de verificar se os indicadores , usados como benchmarking , permitiriam a autoavaliacao e indicariam a necessidade de mudancas estrategicas. Para a construcao dos indicadores partiu-se de uma revisao bibliografica que selecionou um conjunto de indicadores para apoio a gestao. Os dados necessarios para calcular esses indicadores foram obtidos a partir da analise contabil, no periodo de 2007 e 2008, de 39 escolas , sendo 23 publicas municipais, cinco publicas estaduais e 11 instituicoes privadas , todas pertencentes a Regiao Metropolitana de Porto Alegre . Uma vez calculados e tabulados esses indicadores , entao , foram apresentados aos gestores das instituicoes pesquisadas. A avaliacao dos gestores foi no sentido de verificar quais indicadores seriam relevantes na tomada de decisao na gestao das escolas por eles administradas. Com esse processo foi possivel sistematizar um conjunto de indicadores , avaliados como os mais adequados a gestao de escolas e que oferecem a comparabilidade de uma escola em relacao as demais do mesmo grupo (publicas ou privadas ) e de mesmo nivel e modalidade de ensino e entre ambos e com valor de benchmarking . Em termos de magnitude dos indicadores calculados, foi possivel detectar significativas diferencas entre escolas , indicando que a gestao , a partir desses valores , poderia melhorar o desempenho financeiro das escolas.

/pdf/indicadores-financeiros-aplicados-a-gestao-de-instituicoes-2cyjv5izlt.pdf

Indicadores Financeiros Aplicados à Gestão de Instituições de Ensino de Educação Básica

https://www.hominiss.com.br/es/img/usr/teses-artigos/TCC_Thiago_Silva_Estudo_sobre_Sistema_de_Medicao_de_Desempenho_Baseado.pdf

Estudo sobre Sistema de Medição de Desempenho Baseado nas Ferramentas da Produção Enxuta

KIYAN, F. M. (2001). Proposal for Design Performance Indicators as Strategic Support, 2001. Dissertação (Mestrado) – Escola de Engenharia de São Carlos, Universidade de São Paulo. The global industrial scenario, wherein concurrence assumes a growing aggressive standing, companies are pushed up to deliver their customers beyond appealing prices, more accurate products/services and higher levels of deliverance effectiveness, esthetics, and options guide. Consequently, the companies ́ performance measurement systems shall reflect such change, being capable of providing more accurate information, in order to support the business management. Within this context, this study aims presenting a systematic approach for performance indicators development, to support this new strategic standing. For conducting this study, the action-research method was adopted. The driving basic principle is related to the need of constant improvement, by means of recurrent workshops within the industrial environment, of academic concepts that spin around performance measurement. Such opportunity of interaction provided the chance of setting up a methodology, which showed itself coherent with the post “ Mass Production Era”. The systemic/contingent view, the stakeholders interests, users involvement during the indicators development, and strategies for transforming data into information were important contribution that came up from this interaction, whose were finally incorporated within the proposed approach. An experimentation of the proposal is presented, based on the study of a industrial organization. It was aimed the model’s illustration ,without purposes of validating it.

/pdf/proposta-para-desenvolvimento-de-indicadores-de-desempenho-29035y3yx4.pdf

Fábio Makita Kiyan

Papers

Proposta para desenvolvimento de indicadores de desempenho como suporte estratégico.