Qualquer que seja o seu setor de atuação, porte ou origem, as organizações têm enfrentado desafios cada vez mais sérios no propósito de dar continuidade a suas atividades, preferencialmente na busca de um desempenho cada vez melhor, de modo a atingir ou ir além do que é estipulado em seus processos de planejamento. Tais organizações têm a necessidade de identificar, mensurar e avaliar esse desempenho, tornando essa mensuração um importante subsídio para a tomada de decisões mais apropriadas e efetivas, particularmente no que se refere a aspectos outrora negligenciados, como aqueles mais diretamente ligados à questão da sustentabilidade, com destaque para o reconhecimento da importância das chamadas partes interessadas (ou stakeholders), i.e, os diversos públicos que exercem algum tipo de influência na organização ou que são influenciados por ela. Este é, portanto, um dos grandes desafios para as organizações neste momento: como realizar uma apropriada mensuração do desempenho organizacional, considerando-se a necessidade de inclusão dos aspectos relativos à sustentabilidade, como a inserção de resultados finais tríplices (Triple Bottom Line) e a contemplação dos stakeholders como públicos relevantes para que os objetivos estratégicos sejam alcançados. Nesse contexto, o propósito principal deste estudo é responder à seguinte pergunta de pesquisa: Quais são as relações entre as partes interessadas (stakeholders) e os Sistemas de Mensuração de Desempenho (SMDs) das organizações?. Para tanto, pretende-se neste trabalho: (1) entender os conceitos e processos envolvidos na criação e implementação de sistemas de mensuração de desempenho que tenham como foco a sustentabilidade manifestada pelas perspectivas econômica, social e ambiental; (2) considerar-se a participação das partes interessadas e sua influência na determinação do desempenho organizacional a partir do entendimento da importância destes para as organizações; e (3) contribuir, de forma efetiva, para o desenvolvimento teórico, conceitual e prático do assunto em estudo. O referencial teórico consiste em três grandes temas: (i) origem e histórico dos conceitos sobre sustentabilidade e a sua influência nas organizações; (ii) gestão das partes interessadas e sua importância estratégica para as organizações; (iii) mensuração do desempenho organizacional, com seus principais conceitos e metodologias, principalmente considerando-se a inclusão de uma ótica de sustentabilidade. A pesquisa de campo realizada, de natureza quantitativa, é do tipo survey e contou com a participação de 149 empresas pertencentes ao setor industrial e associadas ao CIESP (Centro das Indústrias do Estado de São Paulo). Seus principais resultados apontam para a confirmação das três hipóteses da pesquisa, com correlações positivas entre a influência dos stakeholders e: o Grau de Abordagem Triple Bottom Line; o Grau de Amplitude dos SMDs; e o Grau de Uso dos SMDs. Além disso, verificou-se a prevalência dos consumidores e clientes como a categoria de stakeholders mais influente, seguidos pelos acionistas; o predomínio das dimensões financeira e de clientes na constituição dos SMDs; a concentração do uso dos SMDs para Monitoramento e Foco de Atenção; e a existência de diferenças na percepção quanto à influência dos stakeholders, dependendo tanto do porte quanto da origem do capital das empresas, além de diferenças quanto ao emprego dos indicadores da dimensão ambiental, em função especificamente da origem do capital da empresa. / No matter their size, origin or field, organizations have had to face more and more challenges on their way towards a better performance. Besides trying to reach their goals as defined in their planning process, such organizations have been required to identify, measure and evaluate their performance, turning this into a critical and important element in their decision making processes. Another relevant issue is related to whether this performance measurement process refers to aspects otherwise neglected, such as those directly related to sustainability like the inclusion of social and environmental aspects or the several potential stakeholders influence in the organization, what may require improved performance measurement, beyond what has been done in a more traditional approach. This is a major challenge for organizations nowadays: how to measure their performance, taking into consideration a triple bottom line (economic, social and environmental) approach and the inclusion of a broader stakeholders perspective, according to what has been defined as relevant. From this viewpoint, the main objective of the present research is to answer to the following question: What are the relationships among the stakeholders and the Performance Measurement Systems (PMS) established in organizations?. By doing so, this study will provide: (1) understanding of the concepts and processes embedded in the creation and implementation of performance measurement systems in organizations that are sustainability-oriented; (2) identification of the influence of the stakeholders on the performance measurement systems implementation and use; and (3) an effective contribution to the conceptual and practical aspects related to the subject. The theoretical basis includes three big areas: (i) origin and history of sustainability concepts and their influence on organizations; (ii) stakeholder theory and its importance to organizations; (iii) organizational performance measurement and its concepts and practices, including the sustainability-oriented ones. The field research is quantitative, with a survey been performed among 149 industrial companies associated to CIESP (State of Sao Paulo Industries Centre). The main results point out to the confirmation of the research hypothesis, with positive correlations among Stakeholders Influence and: the degree of Triple Bottom Line approach; the degree of scope of PMSs; and the degree of use of PMSs. The survey was also able to identify the prevalence of Consumers and Clients as the most influential category of stakeholders, followed by Shareholders; the dominance of the Finance and Client perspectives in the design of the PMSs; the incidence of PMSs use regarding Monitoring and Attention Focus; and differences in perception of stakeholders influence, according to the size and the origin of the capital of the organization, and differences regarding the use of environmental indicators, according to the origin of the capital of the firm.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Växjö. Spring of 2015   Title: Performance measurement from a cost leadership perspective - A case study on Gekås. Authors: Adrienn Csiszer, Hannah Lundberg & Helena Wennerström Tutor: Eva Gustavsson Examiner: Karin Jonnergård   Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements.   Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches.   Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås.   Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation. In conclusion, the complex models that is described in many articles and studies are unnecessary for Gekås thus the cost is greater than the use.

The purpose of this paper is to present a sample of how Swedish manufacturing companies deal with equipment downtime cost, and further how they analyze its reduction. The study was performed by conducting a web-based survey within Swedish firms that have at least 200 employees. The main results obtained from the investigation show that the estimated downtime cost constitute about 23.9 % from the total manufacturing cost ratio, and 13.3 % from planned production time. Additionally, the hourly cost of downtime, whether planned or unplanned, is relatively high. However, there is a shortage of systematic models that capable to trace the individual cost imposed by downtime events. This lack was shown apparently whilst 83 % of surveyed companies they do not have any complete model adapted for quantifying their downtime costs. Moreover, only few companies develop their cost accounting methods such as, activity-based costing (ABC) and resource consumption accounting (RCA) to assimilate and reveal the real costs that associated with planned and unplanned stoppages. Still, the general pattern of downtime cost calculation allocated to direct labor and lost capacity cost. On the other hand, the attempts of decreasing downtime events and thus costs were based on schedule maintenance tactics that supported by overall equipment effectiveness (OEE) tool, as an indicator for affirming improvements. Nonetheless, the analysis indicates the need for optimized maintenance tactics by incorporating reliability-centered maintenance (RCM) and total productive maintenance (TPM) into companies’ maintenance systems. The maintenance role of reducing downtime impacts not highly recognized. Furthermore, the same analysis shows the requirement for better results of performance measurement systems is by implementing total equipment effectiveness performance tool (TEEP). The advantage of such tool is to provide the impact index of planned stoppages in equipment utilization factor. Finally, the lack of fully integrated models for assessing the downtime costs and frameworks for distinguishing the difference between planned and unplanned stoppages are the main reasons behind the continuation of cost in ascending form. Due to that, the improvements will emphasize on areas with less cost saving opportunities. As a result, this will affect the production efficiency and effectiveness which in return has its influence on costs and thereby profits margin.

The construction industry has inherent problems due to its structure and fragmentation. Its poor performance has been challenged by its client base and it has been forced to seek ways to deliver improved performance. This project was initiated as a response to this challenge and represents one organisation's attempt to deliver improvements. This organisation provides both design and construction solutions, offering ‘total life of asset support' from business consultancy through to decommissioning, in a neutral contractual environment. Initial investigations of the integration of design and construction and of the use of the EFQM Excellence Model concluded that a holistic view of the organisation's performance was needed. Most organisations use traditional, easily quantifiable measures, such as time and cost, whilst neglecting the softer cultural issues, as a way of assessing overall business performance. This prompted further research into the use of performance measurement and also a review of the culture that existed within the organisation. It became clear that many performance initiatives failed because of the lack of ‘Change Action driven by Results (CAR)'. The failure to initiate change or implement action based on the results achieved, means that performance measures are not being integrated into the management systems of the organisations. Based on the conclusions of this work, this project has developed and implemented the Integrated Business Improvement System (IBIS) within the primary case study unit and also two other organisations, all of which are part of AMEC Plc. The project details the barriers that were experienced during the development and implementation of the system and concludes that it is the human component that is critical for the successful implementation and use of any improvement system. The findings of this work have been presented in five peer- reviewed papers.

Os sistemas de medição de desempenho em segurança e saúde no trabalho (SMDSST) contribuem para identificar e caracterizar os riscos de acidentes, sendo um elemento fundamental da gestão da SST em qualquer setor industrial e também uma base para a melhoria contínua. O presente trabalho propõe um conjunto de critérios para avaliar SMDSST no setor da construção civil. Os critérios desenvolvidos foram estabelecidos a partir de três tipos de requisitos: (a) consistência do SMDSST com uma filosofia de gestão da SST, denominada engenharia de resiliência; (b) conformidade dos SMDSST com requisitos gerais de sistemas de medição de desempenho, tais como o grau de definição dos indicadores, a sua incorporação na rotina organizacional e o alinhamento das medidas com as estratégias; e (c) contribuição para a identificação e monitoramento dos principais fatores causais de acidentes, classificando-os em falhas relacionadas aos subsistemas pessoal, tecnológico, organizacional e do ambiente externo. A aplicação dos critérios é ilustrada por meio de dois estudos de caso, realizados em duas construtoras. Os resultados indicaram que tais critérios contribuem para a identificação de oportunidades de melhoria nos SMDSST tradicionais no setor da construção civil, tais como o desenvolvimento de novos indicadores e adaptações naqueles já existentes. / Performance measurement systems in occupational health and safety (SMDSST) help to identify risks of accidents, and play a key role in the management of occupational health and safety in any industry, establishing a basis for continuous improvement. This research work proposes a set of criteria for assessing SMDSST in the construction industry. This set of criteria was devised by taking into account three groups of requirements: (a) consistency of the SMDSST with an occupational health and safety management philosophy, known as resilience engineering; (b) compliance of the SMDSST with general performance measurement system, such as the definition of indicators, their incorporation into the organizational routine, and alignment of measures with strategies; and (c) contribution for the identification and control the main accident causal factors, classifying them in failures related to personnel, technological, organizational and external environment subsystems. The application of criteria is illustrated in two case studies carried out in different construction companies. Results indicated that the proposed criteria help to identify opportunities for improvement in SMDSST, such as development of new indicators and improvement in the existing ones.

Os sistemas de medição de desempenho em segurança e saúde no trabalho (SMDSST) contribuem para identificar e caracterizar os riscos de acidentes, sendo um elemento fundamental da gestão da SST em qualquer setor industrial e também uma base para a melhoria contínua. O presente trabalho propõe um conjunto de critérios para avaliar SMDSST no setor da construção civil. Os critérios desenvolvidos foram estabelecidos a partir de três tipos de requisitos: (a) consistência do SMDSST com uma filosofia de gestão da SST, denominada engenharia de resiliência; (b) conformidade dos SMDSST com requisitos gerais de sistemas de medição de desempenho, tais como o grau de definição dos indicadores, a sua incorporação na rotina organizacional e o alinhamento das medidas com as estratégias; e (c) contribuição para a identificação e monitoramento dos principais fatores causais de acidentes, classificando-os em falhas relacionadas aos subsistemas pessoal, tecnológico, organizacional e do ambiente externo. A aplicação dos critérios é ilustrada por meio de dois estudos de caso, realizados em duas construtoras. Os resultados indicaram que tais critérios contribuem para a identificação de oportunidades de melhoria nos SMDSST tradicionais no setor da construção civil, tais como o desenvolvimento de novos indicadores e adaptações naqueles já existentes. / Performance measurement systems in occupational health and safety (SMDSST) help to identify risks of accidents, and play a key role in the management of occupational health and safety in any industry, establishing a basis for continuous improvement. This research work proposes a set of criteria for assessing SMDSST in the construction industry. This set of criteria was devised by taking into account three groups of requirements: (a) consistency of the SMDSST with an occupational health and safety management philosophy, known as resilience engineering; (b) compliance of the SMDSST with general performance measurement system, such as the definition of indicators, their incorporation into the organizational routine, and alignment of measures with strategies; and (c) contribution for the identification and control the main accident causal factors, classifying them in failures related to personnel, technological, organizational and external environment subsystems. The application of criteria is illustrated in two case studies carried out in different construction companies. Results indicated that the proposed criteria help to identify opportunities for improvement in SMDSST, such as development of new indicators and improvement in the existing ones.

Made available in DSpace on 2015-05-08T14:53:35Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 3263147 bytes, checksum: e66938172e7360c3569573f46f79527a (MD5) Previous issue date: 2013-10-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Lean production a rational method to manufacture products also promotes greater interaction and integration between various parts, from the processing of material to the processes between suppliers and industry. This condition is especially due to the configuration of lean tools and practices, leading to the emergence of changes in procedures and the way people work providing a decentralization in decision making. The Performance Measurement Systems (PMS) are a fundamental part of this transformation, as they facilitate the coordination and synchronization of activities and processes. However, considering the applicability of lean production in organizations, it is clear that many companies fail to achieve any return of this development potential due to lack of adequate procedures to assess the actual benefits achieved or because the actions to be taken are not explained well in the search for satisfactory results . This lack of alignment between the assessment methods (PMS) and the appropriate actions (lean practices) promotes a lack of synchronization and unsustainability of the program. Therefore, this dissertation aims to analyze the alignment between system performance measurement and lean practices in a company in the footwear sector in order to contribute to the knowledge of the factors that ensure the maintenance of this management model. To survey the lean practices and measures (indicators) semi-structured interviews were conducted subsidized on a check-list and interview scripts. For the analysis and presentation of data, adopted practices and indicators structure have been detailed and for the alignment analysis a matrix of relationships have been employed. The results showed that the strong links between the measures (indicators) and the practices occur in a timely manner which makes the alignment flawed. This display conveys that the practices were developed to meet specific needs, so that the performance of a practice does not influence the other, in addition, it was noticed that few indicators support lean practices, which opposes the essence of lean model that advocates the payment and interrelation of parts. / A produção enxuta possui características que a classificam como um método racional de se fabricar produtos. Além disso, promove uma maior interação e integração entre várias partes, desde as operações de transformação de material até os processos entre fornecedores e a indústria. Essa condição acontece especialmente devido à configuração das práticas ou ferramentas enxutas, levando ao surgimento de mudanças nos procedimentos e na forma de trabalhar das pessoas, proporcionando uma descentralização na tomada de decisão. Os Sistemas de Medição de Desempenho (SMD) são parte fundamental nessa transformação, pois os mesmos facilitam a coordenação e a sincronização de atividades e processos. Entretanto, considerando a aplicabilidade da produção enxuta nas organizações, evidencia-se que muitas empresas não conseguem atingir todo o retorno desse desenvolvimento potencial devido à falta de procedimentos adequados para avaliar os benefícios reais alcançados ou por não estarem explícitas as ações a serem tomadas na busca por resultados satisfatórios. Essa falta de alinhamento entre os métodos de avaliação (SMD) e as ações adequadas (práticas enxutas) promove uma falta de sincronização e insustentabilidade do programa. Portanto, essa dissertação tem como objetivo analisar o alinhamento entre o sistema de medição de desempenho e as práticas enxutas em uma empresa do setor de calçados, de forma a contribuir para o conhecimento dos fatores que garantem a manutenção desse modelo de gestão. Para o levantamento das práticas enxutas e das medidas (indicadores), realizaram-se entrevistas semiestruturadas subsidiadas em um check-list e em roteiros de entrevista. Para a análise e apresentação dos dados, foram detalhadas as práticas adotadas e a estrutura dos indicadores, enquanto que, para análise do alinhamento, empregou-se uma matriz de relações. Os resultados apontaram que as fortes ligações entre as medidas (indicadores) e as práticas acontecem de maneira pontual, o que torna o alinhamento falho. Essa sinalização transmite que as práticas foram desenvolvidas para atender necessidades específicas, de forma que o desempenho de uma prática não influencia na outra. Além disso, percebeu-se que os indicadores apoiam poucas práticas enxutas, o que se opõe à essência do modelo enxuto que preconiza a integralização e inter-relação das partes.

Purpose of the article: In the past, annual reports only included financial measures. More recently, this shareholder value approach has been criticized of leading to a strategic short-term orientation. Consequently, the use of strategic performance measurement systems (SPMSs), namely the Balanced Scorecard (BSC), is proposed to communicate non-financial measures to investors and stakeholders. Besides the distribution of critical information, the disclosure of non-financial measures should strengthen the employees' commitment to the long-term strategy. The purpose of the article is thus to reveal whether Austrian companies disclose their strategic performance measures in their annual reports. Methodology/methods: Two observation points, 2002 and 2012, were chosen to analyse the annual reports of companies listed on the ATX. This period of time allows to observe changes as well as new trends. The annual reports have been downloaded from the companies' homepages or received via email or post. A document and content analysis, followed by a frequency analysis, has been applied to identify several non-financial measures with regard to the following BSC-derived perspectives: Customer perspective, internal business perspective and innovation and learning perspective. Scientific aim: The scientific aim of the following study is to examine the extent to which non-financial performance measures are displayed in annual reports. Findings: The analysis of the annual reports showed a tremendous increase in non-financial measures in the time period between 2002 and 2012, which solely arose from the augmented disclosure activities of the innovation and learning perspective. On the other hand, the customer and internal perspectives decreased in importance. Moreover, the top ten measures in 2002 have changed and are dominated by diversity and environmental issues in the year 2012. Conclusions: Similar findings in the literature as well as the influence of legal disclosure requirements are discussed. Possible limitations are the sole use of the Balanced Scorecard as a SPMS or the chosen time period of ten years.

A importância de um bom sistema de medição de desempenho (SMD) para o sucesso de uma empresa é uma questão bastante estudada e discutida, tanto no meio científico quanto no próprio meio empresarial. No entanto, grande parte das empresas não possui um sistema de medição de desempenho que possa lhes trazer uma vantagem competitiva, sendo ele muitas vezes pontual e desligado da estratégia. Por isso, este trabalho é mais uma tentativa de aproximar a teoria e a prática dentro das empresas no que se refere à medição de desempenho organizacional. O objetivo da pesquisa é desenvolver um sistema informatizado para a gestão do desempenho e apresentar um método para sua implantação. Para a definição das características deste método e dos requisitos do sistema, empreendeu-se uma revisão bibliográfica e um estudo de caso em uma empresa de grande porte que já possui um SMD formalizado. O método foi aplicado em duas empresas de Sertãozinho para identificar seus objetivos estratégicos e indicadores de desempenho, o que resultou em uma primeira versão de um SMD formal para elas. Uma aplicação piloto do software foi feita em uma destas empresas para verificar seu funcionamento na prática. Após estes estudos, pôde-se concluir que o método e o sistema são úteis para implantar e acompanhar indicadores de desempenho nas empresas pesquisadas. No entanto, a implantação encontrou alguns obstáculos como a falta de tempo das empresas para se dedicarem à medição de desempenho e a resistência de alguns funcionários em usar o software. / The importance of a well-developed performance measurement system (PMS) for the success of a company is a subject which is widely studied and discussed either in the academic and business enviroments. However, many companies still do not have a performance measurement system able to bring them competitive advantage, because they are all too often ad-hoc solutions not concerned about the strategy. Hence, this work is yet another attempt to bring theory closer to practice inside the companies in the regard of business performance measurement. This research\'s objective is to develop an information system for performance measurement and present a method for its deployment. In order to define the characteristics of both the method and the information system, a literature review and a case study in a company which had a formal PMS were done. The method was then applied to two companies from Sertãozinho aiming to identify their strategic objectives and performance indicators, which resulted in a first version of their formal PMS. A pilot deployment of the software was made in one of these companies to verify how it would work in practice. After these studies, it was possible to conclude that the method and the information system were useful for deploying and keeping track of performance indicators in the researched companies. However, some dificulties were found during the deployment, such as the lack of time available for performance management and the resistance of some employees to the use of the software.

Os sistemas de medição de desempenho em segurança e saúde no trabalho (SMDSST) contribuem para identificar e caracterizar os riscos de acidentes, sendo um elemento fundamental da gestão da SST em qualquer setor industrial e também uma base para a melhoria contínua. O presente trabalho propõe um conjunto de critérios para avaliar SMDSST no setor da construção civil. Os critérios desenvolvidos foram estabelecidos a partir de três tipos de requisitos: (a) consistência do SMDSST com uma filosofia de gestão da SST, denominada engenharia de resiliência; (b) conformidade dos SMDSST com requisitos gerais de sistemas de medição de desempenho, tais como o grau de definição dos indicadores, a sua incorporação na rotina organizacional e o alinhamento das medidas com as estratégias; e (c) contribuição para a identificação e monitoramento dos principais fatores causais de acidentes, classificando-os em falhas relacionadas aos subsistemas pessoal, tecnológico, organizacional e do ambiente externo. A aplicação dos critérios é ilustrada por meio de dois estudos de caso, realizados em duas construtoras. Os resultados indicaram que tais critérios contribuem para a identificação de oportunidades de melhoria nos SMDSST tradicionais no setor da construção civil, tais como o desenvolvimento de novos indicadores e adaptações naqueles já existentes. / Performance measurement systems in occupational health and safety (SMDSST) help to identify risks of accidents, and play a key role in the management of occupational health and safety in any industry, establishing a basis for continuous improvement. This research work proposes a set of criteria for assessing SMDSST in the construction industry. This set of criteria was devised by taking into account three groups of requirements: (a) consistency of the SMDSST with an occupational health and safety management philosophy, known as resilience engineering; (b) compliance of the SMDSST with general performance measurement system, such as the definition of indicators, their incorporation into the organizational routine, and alignment of measures with strategies; and (c) contribution for the identification and control the main accident causal factors, classifying them in failures related to personnel, technological, organizational and external environment subsystems. The application of criteria is illustrated in two case studies carried out in different construction companies. Results indicated that the proposed criteria help to identify opportunities for improvement in SMDSST, such as development of new indicators and improvement in the existing ones.