Sistemas de medição de desempenho: um modelo para estruturação do uso

Sistemas de medição de desempenho: um modelo para estruturação do uso

Roberto Antonio Martins, Mario Salerno

01 Jan 1999-

About: The article was published on 1999-01-01 and is currently open access. It has received 57 citations till now.

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Journal Article•DOI•

Medição de desempenho como base para evolução da melhoria contínua

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Lesley Carina do Lago Attadia¹, Roberto Antonio Martins¹•Institutions (1)

Federal University of São Carlos¹

01 Jan 2003-Production Journal

TL;DR: In this article, the authors discuss theoretically how performance measurement can support the process of continuous improvement and propose a framework that establishes the main characteristics of the performance measurement system according to each level of continuous improvements.

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Abstract: This article aims to discuss theoretically how performance measurement can support the process of continuous improvement. The starting point is the assumption the process of continuous improvement is an evolutionary process and it needs an infrastructure to attain their objectives. One element of such infrastructure is the performance measurement and it should have different characteristics according to each stage of evolution of continuous improvement. Therefore, the main result is a framework that establishes the main characteristics of the performance measurement system according to each level of continuous improvement.

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31 citations

A medição de desempenho como base para a evolução da melhoria contínua: um estudo teórico

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Lesley Carina, Lago Attadia¹, Roberto Antonio Martins¹•Institutions (1)

Federal University of São Carlos¹

01 Jan 2002

TL;DR: In this paper, the importance of performance measurement is examined as critical element of the process of continuous improvement and a theoretical model that defines the basic framework of the performance measurement system is presented.

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Abstract: This article aims to discuss theoretically as performance measurement can support the process of continuous improvement. Firstly, a theoretical revision was accomplished on the issues performance measurement and continuous improvement. Soon after, the importance of performance measurement was examined as critical element of the process of continuous improvement. As main result, it was proprosed a theoretical model that defines the basic framework of the performance measurement system for each level of continuous improvement.

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14 citations

Cites background from "Sistemas de medição de desempenho: ..."

...Considerando que toda medição sempre exerce um efeito sobre o que está sendo medido (Martins, 1998), a medição de desempenho pode ser utilizada nos seus vários recortes (medidas individuais, conjunto de medidas e sistemas de medição) como parte da linguagem da melhoria contínua para induzir os…...
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...A identidade individual é criada por uma certa ambigüidade que permite aos funcionários atingirem os objetivos da empresa e os deles próprios (Eccles et al. apud Martins, 1998)....
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...…podese citar o modelo Performance Pyramid (Cross & Lynch apud Martins, 1998) o “Sistema de Medição de Desempenho Integrado” (Bititci et al. apud Martins, 1998) e o Balanced Scorecard (Kaplan & Norton, 1992), o qual constituí-se no sistema de medição de desempenho mais conhecido e difundido…...
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...Em seu trabalho, Martins (1998) também observa que uma falha bastante comum dos sistemas de desempenho voltados para a melhoria contínua é utilização medidas de desempenho com foco estritamente no controle, levando à obtenção de resultados equivocados....
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...Em uma extensa revisão bibliográfica, Martins (1998) identificou mais de 20 modelos novos de medição de desempenho que procuram de alguma forma serem mais adequados às novas contingências de operação da maioria das empresas em termos de tecnologia de processo, produto e novas filosofias de…...
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Journal Article•DOI•

Implementation of a performance indicators system in a beef cattle company

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Adriano Garcia Rosado Júnior¹, José Fernando Piva Lobato¹•Institutions (1)

Universidade Federal do Rio Grande do Sul¹

01 Jun 2010-Revista Brasileira De Zootecnia

TL;DR: In this paper, a methodology for implementing a performance indicator system in a beef cattle company was proposed, where strategic goals and prioritization of process previously performed in the company was used as a support to the implementation.

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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.

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11 citations

Cites background from "Sistemas de medição de desempenho: ..."

...Martins (1999) states that many companies, trying to survive, privilege changes in production technology rather than in the management system, which usually evolve at different paces....
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DOI•

Cadeia produtiva da avicultura de corte: avaliação da apropriação de valor bruto nas transações econômicas dos agentes envolvidos

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Geraldino Carneiro de Araújo¹, Miriam Pinheiro Bueno, Veridiana Pinheiro Bueno, Renato Luis Sproesser², Ivonete Fernandes de Souza¹ - Show less +1 more•Institutions (2)

Universidade Tecnológica Federal do Paraná, Medianeira¹, Federal University of Mato Grosso do Sul²

01 Jan 2008

TL;DR: Palavras-chave et al. as discussed by the authors conducted a pesquisa bibliografica sobre apropriacao de valor bruto por parte dos principais economicos envolvidos na cadeia.

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Abstract: Para a cadeia produtiva da avicultura de corte, a garantia da sustentabilidade passa pela distribuicao dos ganhos por ela obtidos ao longo de toda a sua extensao, ou seja, todos os agentes economicos envolvidos devem ser devidamente remunerados, para permanecer na atividade e continuar a fazer os investimentos necessarios. Neste sentido, o trabalho propoe-se a avaliar a apropriacao de valor bruto por parte dos principais agentes economicos envolvidos na cadeia. A pesquisa se caracteriza como descritivo-exploratoria, com uma abordagem quantitativa, e o levantamento de dados foi realizado com base em pesquisa bibliografica sobre os precos medios praticados ao longo da cadeia produtiva no periodo de 2002 a 2006, praticados no Estado de Sao Paulo. Os resultados indicam que as variacoes na evolucao da apropriacao dos valores brutos da cadeia demonstram uma relacao de parceria e, consequentemente, menos oportunismo entre a industria de abate e frigorificacao e os produtores granjeiros, o que parece nao estar evidenciado nas relacoes entre o varejo e a industria de abate e frigorificacao. Conclui-se que a industria de abate e frigorificacao se apresenta impotente diante das negociacoes com o varejo; no entanto, as funcoes exercidas pelos elos sao aceitas pela propria estrutura e dinâmica do mercado. Palavras-chave: preco, estrutura de mercado, cadeia avicola.

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11 citations

Universidade federal do rio grande do sul faculdade de ciências econômicas programa de pós-graduação em economia

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Régis Da Silva, Dos Santos

01 Jan 2010

TL;DR: The main services offered by a dental office are described as well as to show the main advantages and disadvantages of the absorption cost system in this context, and a cost calculation model is used to analyze the procedure of restoring light-cured resins class II and IV.

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Abstract: During the economic crisis Brazil is currently facing, the provider of health services needs to seek better cost management alternatives in order to face the increasingly restricted and competitive market. In order to understand the difficulties faced by dentists regarding cost management, research was made on how dentists plan their business, leading to the conclusion that some tool for cost calculation is necessary in their clinics. This work studies the efficient cost management in a service company and the predominance of the absorption costing system in Brazil, using this system to calculate the costs of a dentist’s clinic. . As specific goals, this study seeks to describe the main services offered by a dental office as well as to show the main advantages and disadvantages of the absorption cost system in this context. Finally, a cost calculation model is used to analyze the procedure of restoring light-cured resins class II and IV. With this analysis, we concluded that it is possible to make a simple yet effective cost projection of this type of service by using the absorption calculation model, which might be prove to be an efficient way to measure the cost of dental procedures.

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7 citations

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Sistemas de medição de desempenho: um modelo para estruturação do uso

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