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DissertationDOI

Proposta para desenvolvimento de indicadores de desempenho como suporte estratégico.

29 Jun 2001-

AbstractKIYAN, 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.

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Journal ArticleDOI
Abstract: 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.

9 citations


Cites methods from "Proposta para desenvolvimento de in..."

  • ...The approved indicators were grouped according to the BSC - balanced score card (Kaplan & Norton, 1993)....

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  • ...Zootec., v.39, n.6, p.1372-1380, 2010 Rosado Jr. & Lobato of Kaplan & Norton (1993) are complied, that is, that all perspectives proposed by the method are considered, generating a broad view of the organization, capable to support decisions and to leverage the process of continuous improvement…...

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Journal ArticleDOI
Abstract: 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.

8 citations


DissertationDOI
18 Oct 2004

6 citations


Cites background from "Proposta para desenvolvimento de in..."

  • ...Os indicadores foram desenvolvidos para o processo produtivo da empresa e o desenvolvimento do método para elaborar os sistema de desempenho utilizou como base os trabalhos desenvolvidos por Kiyan (2001) e Neely et al. (2000)....

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  • ...Kiyan (2001) afirma que o ato de medir engloba um conjunto de atividades, técnicas e de pressupostos que visam quantificar variáveis e atributos de interesse de qualquer item ou objeto a ser analisado....

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  • ...Kiyan (2001) realizou um trabalho com o objetivo de desenvolver uma sistemática para criar indicadores de desempenho que viabilizassem a operacionalização da estratégia empresarial, ficando o relacionamento entre os indicadores e a promoção de melhorias em processos considerados críticos....

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04 Oct 2010
Abstract: 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.

5 citations


References
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Book
17 Apr 2015
TL;DR: A "balanced scorecard" is developed, a new performance measurement system that gives top managers a fast but comprehensive view of the business and complements those financial measures with three sets of operational measures having to do with customer satisfaction, internal processes, and the organization's ability to learn and improve.
Abstract: Frustrated by the inadequacies of traditional performance measurement systems, some managers have abandoned financial measures like return on equity and earnings per share. "Make operational improvements and the numbers will follow," the argument goes. But managers do not want to choose between financial and operational measures. Executives want a balanced presentation of measures that allow them to view the company from several perspectives simultaneously. During a year-long research project with 12 companies at the leading edge of performance measurement, the authors developed a "balanced scorecard," a new performance measurement system that gives top managers a fast but comprehensive view of the business. The balanced scorecard includes financial measures that tell the results of actions already taken. And it complements those financial measures with three sets of operational measures having to do with customer satisfaction, internal processes, and the organization's ability to learn and improve--the activities that drive future financial performance. Managers can create a balanced scorecard by translating their company's strategy and mission statements into specific goals and measures. To create the part of the scorecard that focuses on the customer perspective, for example, executives at Electronic Circuits Inc. established general goals for customer performance: get standard products to market sooner, improve customers' time-to-market, become customers' supplier of choice through partnerships, and develop innovative products tailored to customer needs. Managers translated these elements of strategy into four specific goals and identified a measure for each.

12,625 citations



Journal ArticleDOI
TL;DR: Following a comprehensive review of the literature, proposes a research agenda that focuses on the process of performance measurement system design, rather than the detail of specific measures.
Abstract: The importance of performance measurement has long been recognized by academics and practitioners from a variety of functional disciplines. Seeks to bring together this diverse body of knowledge into a coherent whole. To ensure that the key issues are identified, focuses on the process of performance measurement system design, rather than the detail of specific measures. Following a comprehensive review of the literature, proposes a research agenda.

3,154 citations


Book
01 Jan 1984
Abstract: The New Competitive Challenge for Manufacturing. The Concept of Manufacturing Strategy. Long-term Capacity Strategies. Facilities Strategy. Implementing Facilities Planning Processes. The Technology of Manufacturing Processes. Matching Process Technology with Product/Market Requirements. The Experience Curve--A Framework for Manufacturing Performance Improvement. Vertical Integration and Sourcing. Managing Changes in Manufacturing's Technology and Structure. German Approaches to Manufacturing Management. Japanese Approaches to Manufacturing Management. Learning from Your World-class Competitors. Building Manufacturing's Competitive Potential. Index.

2,393 citations


Book ChapterDOI
01 Jan 1999
Abstract: As recently as ten years ago, we thought we knew most of what we needed to know about strategy. Portfolio planning, the experience curve, PIMS, Porter's five forces-tools like these brought rigor and legitimacy to strategy at both the business-unit and the corporate level. Leading companies, such as General Electric, built large staffs that reflected growing confidence in the value of strategic planning. Strategy consulting boutiques expanded rapidly and achieved widespread recognition. How different the landscape looks today. The armies of planners have all but disappeared, swept away by the turbulence of the past decade. On multiple fronts, strategy has come under fire.

1,554 citations