De modo geral, há pouca informação disponível aos gestores para orientá-los tanto sobre o desenvolvimento de um Sistema de Medição de Desempenho (SMD) quanto à adequabilidade do SMD atual. Já Product Lifecycle Management (PLM) é uma abordagem para a gestão integrada das informações e dos processos de negócio para todas as fases da vida de um produto. A fim de compreender todas as fases da vida de um produto e, de forma consistente, considerar a abordagem PLM, as empresas estão tentando incorporar indicadores de desempenho de sustentabilidade em seus SMDs. O presente trabalho possui por objetivo propor um framework para o desenvolvimento de um SMD para a abordagem PLM com ênfase na sua aplicação prática, compreendendo as seguintes características: um procedimento com a descrição dos seus passos; um conjunto de ferramentas como formulários para apoiar o procedimento; uma lista de indicadores de desempenho de prática seleção dos indicadores na aplicação do framework, relacionados com PLM e sustentabilidade. Esta pesquisa adota a metodologia de pesquisa em design, como a abordagem mais ampla, na qual a proposta do framework é sintetizada da literatura e posteriormente aplicada e aperfeiçoada à medida que se conduzia uma pesquisa-ação. As principais contribuições consistem em possibilitar o diagnóstico do SMD atual da empresa assim como o seu nível de maturidade e selecionar indicadores com base em uma lista previamente sistematiza, para facilitar essa escolha. Finalmente, mostra-se que é possível incorporar indicadores de desempenho de sustentabilidade nos SMDs atuais da empresa para abordagem PLM, desde que existam stakeholders interessados em estabelecer objetivos estratégicos para a sustentabilidade. / Usually there is little information available to managers to guide them on either the development of a Performance Measurement System (PMS) or the uptade of the current PMS. Product Lifecycle Management (PLM) is an integrated approach to information management and business processes for all stages of life of a product. Further, in order to fully address all phases of a products life and consistently support consider the PLM; companies are trying to incorporate sustainability performance indicators into their PMS. Thus, this work aims at proposing a framework to develop a PMS for the PLM approach with an emphasis on practical application, comprising the following characteristics: a procedure containing steps and a set of tools such as forms to support them; a list of performance indicators PLM and sustainability to enable the selection of indicators. This research adopts the design research methodology, as the broader approach, in which the proposed framework is synthesized from literature and then applied and improved during an action research. The highlights of the framework are the diagnosis of the current SMD company as well as their level of maturity of the PMS and the selection of performance indicators through a list. Finally, this work indicates that is possible to incorporate sustainability performance indicators into the PMS for the PLM approach as long as there stakeholder interested in establishing strategic objectives for sustainability.

A abordagem Product Lifecycle Mangement (PLM) ou gestão do ciclo de vida de produtos tem se destacado como um importante conceito de negócio que apoia o gerenciamento de todos os processos relacionados ao ciclo de vida dos produtos, desde a concepção inicial até o descarte. A eficiência e a eficácia das atividades desses processos são determinantes para garantir a sobrevivência das empresas no mercado. Dessa forma, a adoção de um sistema de medição de desempenho (SMD) deve auxiliar no controle e melhoria desses processos, porém o desenvolvimento de um SMD para PLM é uma tarefa difícil, devido, principalmente, à natureza desestruturada e não repetitiva dos processos que compõem tal abordagem. O problema que motiva a elaboração deste projeto de pesquisa são as dificuldades no desenvolvimento de um SMD e na medição de desempenho para PLM. Visando preencher esta lacuna, este trabalho tem por objetivo desenvolver um quadro referencial para apoiar o desenvolvimento de um sistema de medição de desempenho para gestão do ciclo de vida de produtos. Tal quadro é composto de um método de desenvolvimento de um SMD; uma coletânea de recomendações para esse desenvolvimento voltado para abordagem PLM; e uma lista de indicadores e seus atributos necessários para definição de sua aplicação. Para condução do trabalho foram utilizados dois procedimentos metodológicos: i) revisão bibliográfica sistemática; e ii) estudos de casos múltiplos. Espera-se que esta pesquisa possa contribuir com as empresas que queiram desenvolver um SMD para PLM e, dessa forma, superar as dificuldades inerentes da medição de desempenho para a gestão do ciclo de vida de produtos. / Product Lifecycle Management (PLM) approach has highlighted as an important business concept that supports the managing of all processes related to products, from the initial conception to disposal. The efficiency and effectiveness of these processes are crucial to ensure the business survival. Thus, the adoption of a performance measurement system (PMS) should help to control and improve these processes, but the development of a PMS for PLM is a difficult task, mainly due to the unstructured and non-repetitive nature of the processes that compose the PLM approach. The problem that motivates the development of this project is the difficulty in developing a PMS and on performance measurement for PLM. Seeking to fill this gap, this research proposes to develop a framework to support the development of a performance measurement system for product lifecycle management. This framework consist of a method for developing a PMS, a compilation of recommendations for such development oriented to PLM approach, and a list of performance indicators and their attributes needed to define their application. To conduct the study were used two approaches: i) systematic literature review, and ii) multiple case studies. It is hoped that this research can contribute to companies wishing to develop a PMS for PLM and thus overcome the inherent difficulties of performance measurement for product lifecycle management.

What you do not measure you cannot control and what you do not control you cannot improve, implies that measurement is a pre-requisite for improvements. Especially for Small and Medium Sized Enterprises (SME) an implementation of a Performance Measurement System is mostly critical in terms of the fact that SMEs often is restricted of limited resources, lack of strategic thinking, lack of formal planning, as well as a reactive mentality. A model to prepare and secure an implementation of a performance measurement system at SMEs, has been developed, tested and validated through a single case study at a small enterprise, that is a well-renowned refiner of castings. The model is constituted by phases and steps supporting the advantages as well as over bridges the most common disadvantages for SMEs. The significant advantages on behalf of SMEs; loose structure, informal operating practices and lack of bureaucracy are reinforced by integrating the project and especially the output such as specification of requirements, new routines, improvement groups and forums within the organisation and in turn over bridge the disadvantages of limited resources and lack of formal planning. Identification and prioritisation of strategic objectives is the first step and creates a foundation of a continuous strategic thinking, which often SMEs are lacking, and in turn navigate the company in the right direction in order to maximise the utilisation of resources and consequently increase the profitability. / Vad som inte mäts kan inte kontrolleras och vad som inte kontrolleras kan inte förbättras, indikerar att mätning är en förutsättning för att åstadkomma förbättringar. Implementation av ett driftsuppföljningssystem är särskilt kritiskt på ett små och medelstora företag (SMEs) då dessa ofta är hindrade av begränsade resurser, bristfälligt strategiskt tänkande, otillräcklig formell planering, men även av en reaktiv mentalitet. En modell för att förbereda och säkra en implementation av ett driftsuppföljningssystem har utvecklats, testats och validerats genom en enskild fallstudie på ett mindre företag som bearbetar gjutgods. Modellen består av faser och steg som stödjer fördelarna med SMEs, men samtidigt överbrygger de vanligaste negativa kännetecken för SMEs. Fördelarna; lös struktur, informella operativa aktiviteter och brist på byråkrati är förstärkta genom att integrera projektet och speciellt resultaten såsom kravspecifikation, nya rutiner, förbättringsgrupper och forums i organisationen and därmed även överbrygga nackdelarna såsom begränsade resurser och bristfällig formell planering. Identifikation och prioritering av de strategiska målen är det första steget i modell för att skapa en grund för ett ständigt strategiskt tänkande, som ofta är bristfälligt på SMEs, och till följd därav styra företaget i rätt riktning och därmed maximera utnyttjandet av befintliga resurser och följaktligen öka lönsamheten.

<p>What you do not measure you cannot control and what you do not control you cannot improve, implies that measurement is a pre-requisite for improvements. Especially for Small and Medium Sized Enterprises (SME) an implementation of a Performance Measurement System is mostly critical in terms of the fact that SMEs often is restricted of limited resources, lack of strategic thinking, lack of formal planning, as well as a reactive mentality. A model to prepare and secure an implementation of a performance measurement system at SMEs, has been developed, tested and validated through a single case study at a small enterprise, that is a well-renowned refiner of castings. The model is constituted by phases and steps supporting the advantages as well as over bridges the most common disadvantages for SMEs. The significant advantages on behalf of SMEs; loose structure, informal operating practices and lack of bureaucracy are reinforced by integrating the project and especially the output such as specification of requirements, new routines, improvement groups and forums within the organisation and in turn over bridge the disadvantages of limited resources and lack of formal planning. Identification and prioritisation of strategic objectives is the first step and creates a foundation of a continuous strategic thinking, which often SMEs are lacking, and in turn navigate the company in the right direction in order to maximise the utilisation of resources and consequently increase the profitability.</p> / <p>Vad som inte mäts kan inte kontrolleras och vad som inte kontrolleras kan inte förbättras, indikerar att mätning är en förutsättning för att åstadkomma förbättringar. Implementation av ett driftsuppföljningssystem är särskilt kritiskt på ett små och medelstora företag (SMEs) då dessa ofta är hindrade av begränsade resurser, bristfälligt strategiskt tänkande, otillräcklig formell planering, men även av en reaktiv mentalitet. En modell för att förbereda och säkra en implementation av ett driftsuppföljningssystem har utvecklats, testats och validerats genom en enskild fallstudie på ett mindre företag som bearbetar gjutgods. Modellen består av faser och steg som stödjer fördelarna med SMEs, men samtidigt överbrygger de vanligaste negativa kännetecken för SMEs. Fördelarna; lös struktur, informella operativa aktiviteter och brist på byråkrati är förstärkta genom att integrera projektet och speciellt resultaten såsom kravspecifikation, nya rutiner, förbättringsgrupper och forums i organisationen and därmed även överbrygga nackdelarna såsom begränsade resurser och bristfällig formell planering. Identifikation och prioritering av de strategiska målen är det första steget i modell för att skapa en grund för ett ständigt strategiskt tänkande, som ofta är bristfälligt på SMEs, och till följd därav styra företaget i rätt riktning och därmed maximera utnyttjandet av befintliga resurser och följaktligen öka lönsamheten.</p>

Bakgrund: Prestationsmätning syftar till att implementera ett företags strategi. För att lyckas med det krävs tillgång till relevant information för att ta rätt beslut. Nya alternativa organisationsformer som shared service centres har lett till en ökad efterfrågan på ny anpassad ekonomistyrning. En förfrågan om att utvärdera P2P-processens prestationsmätningssystem på IKEA AB, Finance Services ledde till utvärderingsstudien. Syfte: Syftet med utvärderingsstudien är att utveckla en modell med dimensioner, för att analysera prestationsmätningssystem på shared service centres. Analysmodellen kommer appliceras på P2P-processen inom IKEA AB, Finance Services. Om brister identifieras finns avsikten att föreslå hur de bör åtgärdas. Metod: Undersökningsdesignen för studien är en utvärderingsstudie. Empiriskt material har hämtats in genom semistrukturerade intervjuer. Slutsats: Avsaknaden av mål leder till otydlighet gentemot intressenter. Samtidigt görs en generalisering där samtliga mått benämns som KPIs för att förenkla styrningen. Det påverkar verksamheten eftersom det saknas riktlinjer för hur prestationer bedöms och om de ligger på en rimlig nivå. En tydligare uppdelning av prestationsmåtten skulle leda till en bättre styrning av verksamheten och lägga mer fokus på att nå övergripande mål. / Background: The purpose of a performance measurement system is to implement a business strategy. In order to successfully implement this will the resources of relevant information be required. New options of organization structures creates an increasing demand of suitable financial control systems. A request to evaluate the performance measurement system on the P2P-process on IKEA AB, Finance Services made this evaluation study possible. Purpose: The purpose with this evaluation study is to develop a model with dimensions, used for an analysis of performance measurement systems on shared service centres. The model will be used to evaluate the P2P-process on IKEA AB, Finance Services. If deficits are detected we intend to suggest solutions for these problems. Method: The method used in this study is an evaluation study. The empirical data was gathered through semi-structured interviews. Conclusion: The absence of concrete goals creates vagueness to stakeholders. In addition, all the performance measures is named KPIs to make the financial control easier for employees. This affects the business because it lacks to provide guidance regarding how to assess performances and whether the performances seems to be at reasonable levels. A transparent distinction between the performance measures would create a better operations management and focus more on achieving strategic goals.

Examensarbete, Civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, Controller, 4FE12E, VT 2014 Författare: Madeleine Olsson och Julia Henriksson Examinator och Handledare: Fredrik Karlsson   Titel: Prestationsmätningssystem: Planering, Styrning och Uppföljning i tjänsteföretag – en utvärdering av IKEA Hemmas PMS   Nyckelord: Prestationsmätningssystem, KPI, nyckeltal, utvärdering, utvärderingsstudie, tjänsteföretag, informationsflöde   Bakgrund: Det är vitalt att organisationer löpande förvaltar sitt prestationsmätningssystem (PMS) i syfte att säkerställa att rätt saker mäts. Om inte måtten följs upp kontinuerligt och utvärderas, kan prestationsmätning bli en kostsam process som inte leder till några förbättringar för organisationen. Önskemål från IKEA Hemma var att utvärdera deras PMS.   Syfte: Syftet med denna studie är att utvärdera funktionaliteten i IKEA Hemmas prestationsmätningssystem. Systemets uppbyggnad samt effekterna av PMS:et analyseras för att identifiera prestationsmätningssystemets utvecklingsområden. Ett vidare syfte är att föreslå förändringar som IKEA Hemma kan vidta för att utveckla sitt PMS.   Metod: Det angrepssätt som tillämpats i studien är utvärderingsstudie. Det primära syftet med en utvärderingsstudie är att tillhandahålla kunskap huruvida de mål som satts upp uppnås eller inte samt även att undersöka vilka effekter detta projekt haft. Intervjuer samt enkäter har legat till grund för empiriinsamlingen.   Slutsats: KPI:erna är utformade i syfte att vägleda och motivera handläggarna att tillfredsställa de kunder som kontaktar IKEA Hemma. Systemet är allmänt accepterat av medarbetarna och målen uppnås till stor del på gruppnivå. Förbättringsområden har identifierats, där bland annat nya KPI samt mätning bytts ut för att säkerställa att måttens resultat är påverkbara. / Master Thesis 30hp, Business Programme, School of Business and Economics at Linnaeus University, Controller, 4FE12E, VT 2014 Authors: Madeleine Olsson and Julia Henriksson Examiner and Supervisor: Fredrik Karlsson   Title: Performance Measurement Systems: Planning, Control and Monitoring in Service Companies- an evaluation study of IKEA Hemma’s PMS   Keywords: Performance Measurement System, KPI, evaluation studies, Service Company, information system   Background: It is vital that organizations continuously manage its performance measurement system (PMS) to ensure that the right activities are measured. Unless measures are monitored continuously and evaluated, can performance measurement be a costly process that does not lead to any improvement of the organization. A request by IKEA Hemma was to evaluate their PMS.   Purpose: The purpose of this study is to evaluate the IKEA Hemma's performance measurement system. The structure and functionality of the PMS message is analyzed to identify performance measurement system's weaknesses. The purpose is then to propose changes that IKEA Hemma can use to develop their PMS.   Method: Evaluation study is the method used in this study. The primary purpose of an evaluation study is to provide knowledge whether the targets are achieved or not and also to examine the effects of this project had. Interviews and surveys has been the basis of empirical data collection.   Conclusion: KPIs are designed to guide and motivate employees to satisfy the customers who contact IKEA Hemma. The system is widely accepted by the employees and the goals achieves at group level. Areas for improvement have been identified, which includes new KPIs and measurement, to ensure influences in the results.

[pt] Em um mercado onde para se manter a competitividade é preciso atender aos requisitos dos clientes o mais rápido possível e com menor custo, os sistemas de medição de desempenho vêm para auxiliar na medição da eficiência e da eficácia das organizações. Por isto, o presente trabalho tem por objetivos propor um framework e uma classificação de temas de sistemas de medição de desempenho e, avaliar sua evolução nos últimos 50 anos. Com esta finalidade, adotou-se uma análise terciária das revisões da literatura sobre o tema e uma análise bibliométrica sobre a evolução dos temas utilizando o software SciMAT. Como resultados, um framework sobre sistemas de medição de desempenho foi desenvolvido, dados das publicações e assuntos do campo de pesquisa nos últimos 50 anos foram reconhecidos e, propostas de futuras pesquisas foram sugeridas. / [en] In a market where to keep competitiveness it is important to respond to the customer requirements as quickly as possible and at a lower cost, measurement performance systems have come to assist in measuring the efficiency and the effectiveness of the organizations. Therefore, this work aims to propose a framework and a classification of themes in measurement performance system and to evaluate its evolution over the past 50 years. For this purpose, a tertiary analysis of the literature was adopted on the subject and a bibliometrics analysis about the evolution of the themes was performed using the SciMAT software. As a result, a framework for performance measurement systems was developed, the data from publications and subjects in the research field in the last 50 years were identified, and proposals for future research were suggested.

[pt] Hoje no Brasil, o setor de telecomunicações encontra-se em estágio avançado de desenvolvimento, se considerarmos a transição desencadeada há cerca de seis anos com a privatização das empresas do setor, que resultou em uma alteração no modelo institucional, devido à introdução da concorrência na exploração dos serviços e a obrigação da universalização do acesso aos serviços básicos. Neste ambiente, as empresas buscam um novo posicionamento no mercado para serem competitivas e se manterem rentáveis. A fim de lograrem êxito, estas empresas necessitam manter uma gestão estratégica com foco no mercado, e com indicadores que possibilitem o acompanhamento do desempenho financeiro e operacional, assim como da qualidade de seus produtos e serviços e da satisfação de seus clientes. Esta pesquisa tem como objetivo investigar como assegurar a adequação estratégica do sistema de medição de desempenho organizacional na Unidade de Negócios Empresariais da Telemar (UNE). A investigação foi desenvolvida, usando a metodologia de estudo de caso, escolhendo como objeto de pesquisa a UNE - Telemar. Coletados por meio de investigação documental / telematizada, questionários predominantemente estruturados e entrevistas, os dados da pesquisa foram tratados com métodos quantitativos e qualitativos. A interpretação e análise dos dados foram realizadas com base no referencial teórico, fundamentado em revisão de literatura pertinente à área de estudo, com auxílio do modelo genérico integrativo de Macedo - Soares (2001b). Os resultados evidenciaram algumas inconsistências entre o sistema de medição de desempenho organizacional e a estratégia da Unidade. Também, foi possível identificar os fatores organizacionais que contribuem e os que não contribuem para este adequação. Ao final do trabalho, são compartilhadas as lições a respeito do estudo de caso na UNE - Telemar. / [en] The telecommunication industry in Brazil has evolved to an advanced state since the privatization of the sector in 1998. The transition from government controlled segment to public owned institutions, regulated by a government agency, has revamped the structure of the industry, created the foundation for an open market with free and fair competition, and defined the minimum network structure with the so called Universal Plan for Basic Access to Telecommunication Services. In the last six years, the Brazilian telecommunication system has progressed from inefficient and outdated to world class. To succeed in the current highly competitive environment, telecommunication service providers must focus their strategy on their market and clients. These firms must develop metrics that allow them to monitor financial and operational performances, evaluate the quality of their products and services, and assess client satisfaction. The objective of this research is to assess the efficiency and strategic adequacy (fit) of the organizational performance measurement system in the Business Units of Telemar, also known as UNE - Unidade de Negócios Empresariais da Telemar. The investigation was prepared in a case study format, and the object of study defined as the UNE - Telemar. Data was collected through documental/telematic investigations and structured questionnaires. Data compilation and analysis were performed using qualitative and quantitative methods. Information analysis and interpretation were based on academic references, structured through the research of available literature, and in most part rooted on with the support of the systemic and integrative model developed by Macedo-Soares (2001b). The results of the analysis indicate inconsistencies between the method currently used to evaluate the organizational performance in the Business Units of Telemar and the company s strategy. The work also revealed the aspects in the organization that contribute or hinder the implementation of the company s strategies and, ultimately, its success. The lessons captured in the study of the UNE - Telemar case are detailed in the final analysis.

Made available in DSpace on 2016-06-02T19:51:52Z (GMT). No. of bitstreams: 1 4008.pdf: 8908245 bytes, checksum: 6026b533af0a551239cdcb4d94b658c3 (MD5) Previous issue date: 2011-12-07 / This paper aims to verify if there was improvement in the Performance Management of an organization that uses for more than five years a Performance Management System, denominated Balanced Scorecard. It's necessary to verify if the use of the Balanced Scorecard in this period of time, improved the management system of the organization, transforming the strategy into several operational execution processes. The development of this investigation was grounded in bibliographic references, to identify and evaluate the whole process of Strategy, Planning and Performance Measurement System, as well the involvement of all the stakeholders. / O objetivo principal dessa dissertação é verificar se houve melhoria na Gestão de Desempenho de uma organização que utiliza a mais de cinco anos um Sistema de Medição de Desempenho Organizacional denominado Balanced Scorecard. Tornase necessário verificar se o uso do Balanced Scorecard nesse período de tempo aprimorou o sistema de gestão estratégica da organização, traduzindo a estratégia em termos operacionais, alinhando a organização com a estratégia, motivou os funcionários e convertendo a estratégia em um processo contínuo e gerenciado. O desenvolvimento desta investigação foi alicerçado em ampla revisão bibliográfica para identificar e avaliar todo o processo de Gestão Estratégica, Gestão de Desempenho, Balanced Scorecard, bem como o envolvimento de todas as partes interessadas.

Made available in DSpace on 2016-06-02T19:52:02Z (GMT). No. of bitstreams: 1 5644.pdf: 1816239 bytes, checksum: 20b34395161e1df49513017434d7b878 (MD5) Previous issue date: 2013-10-18 / Universidade Federal de Minas Gerais / Issues related to sustainability have grown in importance for society, organizations, government and consumers and is one of the main changes that have been affecting the business environment. Companies seek to adapt themselves to meet internal and external pressures, hence, including sustainability represents more than an impact on the management of these organizations, for example in the performance measurement since new sustainability practices need to be followed and monitored. However this relationship between sustainability and performance measurement is little discussed in the literature. Thus, the aim of the research was to investigate how the adoption of sustainability practices acted as an inductor of change in performance measurement systems (PMS) of companies with sustainable practices. To this end two case studies were conducted in companies belonging to the Guia Exame de Sustentabilidade ranking, as these companies are recognized for already have sustainable practices in their operations. The research techniques used were semi-structured interview, consult to documents, and direct observation. Although the companies have different operating characteristics this diversity is not decisive in the changes observed in their PMS with the implementation of sustainability practices. It can be observed that in both companies there were impacts on the characteristics, the roles and processes of performance measurement systems. More specifically, changes can be observed in performance measures, the way of communication the results and information management. / Questões relacionadas à sustentabilidade têm crescido em importância para sociedade, organizações, governo e consumidores e é uma das principais mudanças que vem afetando o ambiente empresarial. As empresas buscam se adequar para atender às pressões internas e externas, assim, a incorporação da sustentabilidade representa um impacto na gestão dessas organizações, como por exemplo, na medição de desempenho, já que a novas práticas de sustentabilidade precisam ser acompanhadas e monitoradas. Entretanto, essa relação, entre sustentabilidade e medição de desempenho, ainda é pouco discutida na literatura pesquisada. Portanto, o objetivo desta dissertação é investigar como a adoção de práticas de sustentabilidade atuou como indutora de mudança nos sistemas de medição de desempenho (SMD) de empresas que práticas reconhecidas. Para isso, dois estudos de caso foram realizados em empresas pertencentes ao ranking do Guia Exame de Sustentabilidade. As técnicas de pesquisa utilizadas foram a entrevista semi-estruturada, consulta a documentos e observação direta. Apesar das empresas possuírem características operacionais diferentes, essa diversidade não é determinante nas mudanças observadas nos SMDs das empresas com a implantação de práticas de sustentabilidade. Pode-se observar que em ambas as empresas houve impactos nas características, nos papéis e nos processos dos sistemas de medição de desempenho. Mais especificamente observaram-se mudanças nas medidas de desempenho, nas formas de comunicação dos resultados e na gestão da informação.