Gestão & Produção
https://gestaoeproducao.com/article/doi/10.1590/0104-530x2708-20
Gestão & Produção
Artigo Original

The roles related to performance measurement systems use: a study based on clusters statistics analysis

Os papéis associados ao uso de sistemas de medição de desempenho: um estudo fundamentado em análise estatística de agrupamentos

Letícia Maoski Rocha; Edson Pinheiro de Lima; Sérgio Eduardo Gouvêa da Costa; Ângelo Márcio Oliveira Sant’; Anna; Jannis Jan Angelis

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Abstract

Abstract: The performance measurement systems (PMS) have been studied over the last ten years, but this is still a very important research topic for companies and it keep being studied nowadays, because such systems help in decision-making, they allow monitoring and control indicators, and to assist business and operations strategy realization. The recent studies on PMS mostly are on reviewing their concepts and definitions, models, frameworks, design and implementation recommendations, etc. Based on a study oriented to PMS use described by roles to be played, this article aims to discuss the interrelationships between the roles of a performance measurement system, to cluster them and to formulate recommendations for their adoption and proper use. Thus, a survey collected and analyzed the perception of business representatives, who are able to express their agreement levels for PMS roles and use. Data are analyzed by using cluster analysis technique where the roles forms four groups, which can be confronted with the findings of related works from PMS literature. From the groups formed, it is possible to indicate four main domains of recommendations: to assure the alignment between strategic management of operations and its performance, promoting and improving the overall efficiency and effectiveness of the business operations results; to produce positive changes in organizational systems, processes and culture, developing the capacity to manage continuous improvement projects through integrated strategic management systems; to have a customer-oriented design approach; to be orientated and to manage stakeholders’ demands.

Keywords

Operations strategy, Performance measurement systems, Performance measurement use, Survey, Cluster analysis

Resumo

Resumo: Os sistemas de medição de desempenho (SMD) vêm sendo muito estudado ao longo dos anos, porém este é ainda um tema muito importante para as empresas e continua sendo objeto de estudo, pois tais sistemas auxiliam na tomada de decisão, permitem o acompanhamento e controle de indicadores e contribuem para a realização da estratégia de negócios e de operações. Os estudos atuais acerca dos SMD, em sua maioria, versam sobre seus conceitos e definições, modelos, frameworks, recomendações para projeto e implementação, entre outros. Baseado em um conjunto de usos para um SMD descrito na forma de papéis para serem desempenhados, este artigo tem como objetivo principal discutir as inter-relações entre os papéis de um sistema de medição de desempenho, agrupando-os para então indicar recomendações para o seu uso. Para tanto, um survey foi aplicado à representantes de empresas, os quais puderam expressar seus níveis de concordância para os papéis de um SMD. Os dados foram analisados por meio da técnica de análise de cluster, onde os papéis foram agrupados em quatro grupos e comparados com a literatura existente. Dos agrupamentos formados foi possível indicar quatro principais recomendações às empresas, as quais justificam a adoção dos SMD para atingir resultados desejados.

Palavras-chave

Estratégia de operações, Sistemas de medição de desempenho, Uso de medidas de desempenho, Survey, Análise de agrupamento

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