Title: Collaborative Supply Chain Performance Measurement Systems. A multiple case study on the OTD-process of manufacturing SMEs in the Swedish lighting industry. Authors: Arvid Svensson, Frida Gustafsson and Julien Guillaume. Background: Even though the multiple stated benefits of Supply Chain Performance Measurement Systems (SCPMS) to enhance the collaboration, there is a lack of research, especially regarding the presence among Small and Medium-sized Enterprises (SME). Closely associated with the presence of a SCPMS are the challenges. Research on SCPMS and the accompanied challenges have been made in multiple fields and contexts. Yet, SCPMS in the Order to Delivery (OTD)-process between a SME lighting manufacturer and their key customers is missing. Purpose: The purpose of this thesis is to investigate to what level collaboration regarding SCPMS is present in the OTD-process among the cases studied as well as explain this level of collaboration by studying the challenges of SCPMS. The aim is to contribute to existing literature with an explanatory model that highlights the challenges for a highly collaborative SCPMS with their key customers. This model should also give practical contributions to the case companies. Method: A multiple case study have been conducted. Qualitative data has been gathered through semi-structured interviews. Findings and Conclusion: The findings show that the level of collaboration in the SCPMS differs from no presence at all to an almost total high presence in the cases studied. The criteria that were found in previous literature for high collaboration in the SCPMS were overall similar to the practices found in the cases. Most of the challenges found in previous research were able to explain the difference in level of collaboration in the SCPMS. The two major challenges were lack of knowledge and lack of will. Lack of knowledge was present where the will to progress was clear, while also in one case, there was not even a will to progress. Overall, the company with low level and will to progress was most likely to perceive challenges, while the company with the highest level perceived the least challenges.

Além do fato de as organizações se encontrarem em ambientes turbulentos com rápidas e radicais mudanças, soma-se a importância que se tem dado à questão da implementação das ações estratégicas nas empresas. Assim justifica-se uma análise mais cuidadosa para entender como as empresas podem buscar a implementação bem sucedida de suas ações de melhoria e mudança, alinhando-as e integrando-as aos seus objetivos e metas estratégicos. Para tratar essa questão, esta pesquisa propõe uma sistematização para o processo de gestão de melhoria e mudança de desempenho. Entretanto, agir não significa simplesmente mudar, mas sim tomar ações para a melhoria e mudança na direção que a própria empresa escolheu para seguir, ou seja, sua estratégia. Porém, para uma efetiva gestão da implementação da estratégia, a organização deverá ter um sistema para avaliação e medição do seu desempenho. Dessa forma, este trabalho está estruturado, inicialmente, com uma discussão teórica sobre os temas estratégia, gestão de melhorias e mudanças e medição do desempenho organizacional. Com o embasamento teórico, é realizada uma proposta de um modelo para a gestão de melhorias e mudanças estratégicas, que é detalhada em processos e atividades. Com o objetivo de analisar o caráter prático dessa proposta conceitual, foi desenvolvido um estudo de caso em uma empresa considerada “caso de sucesso" em seu processo de gestão de melhoria. Pôde-se notar a importância de se ter um processo estruturado e sistematizado para gerenciar a melhoria e mudança, entretanto, o desenvolvimento desse processo deve assumir a realidade e entender as características particulares de cada empresa / Besides the fact of organizations finding themselves in a turbulent environment with fast and radical changes, the importance they have given to the subject of strategic actions implementation is becoming higher. Then, it has justified a more careful analysis to understand how companies can reach a successful implementation of their improvement and change actions, aligning and integrating them into their objectives and strategic goals. To treat that subject, this research proposes the systematization to the process of performance improvement and change management. However, acting does not simply means changing, but taking actions in order to reach improvement and change in the direction chosen by the own company, in other words, their strategy. However, for an effective management of the strategy implementation, the organization should have a performance evaluation and measurement system. In that way, this work is based, initially, on a theoretical discussion about themes like strategy, improvements and changes management and performance management. After this, a model of improvement and strategic change management is proposed, which is detailed in process and activities section. A case study was developed within a company considered “success case" with the objective of analyzing the practical character of this conceptual proposal. It was noticed the importance of having a structured and systematized process to manage improvements and changes. However, the development of this process should assume the company’s reality to understand its peculiars characteristics

<p><strong>Bakgrund: </strong>Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser.</p><p><strong>Syfte:</strong> Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens.</p><p><strong>Metod:</strong> För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri.</p><p><strong>Resultat:</strong> De båda målstyrningssystemen är mycket lika. Hoshin Kanri har dock ett starkt fokus på förbättrad marknadsposition och aktiviteter, medan det balanserade styrkortet har fokus på balans mellan finansiella och icke-finansiella mått. En frekvent horisontell och vertikal måldialog främjar en stärkt målkongruens. Målkongruens är inget statiskt tillstånd som antingen uppnås eller ej, utan snarare en skala varför benämningen grad av målkongruens bör användas. Det finns två sidor av begreppet målkongruens; en avser individens beteende målkongruens ska kunna uppnås och en sida avser de kausala samband som finns mellan mål och delmål. För att stärka de båda sidorna av målkongruens bör ett antal kriterier tas hänsyn till, vars effektivitet löpande bör granskas.</p> / <p><strong>Background:</strong> Several technological inventions occurred in the 20th century and the criticism from the Relevance Lost debate changed the perspective of traditional management control. The two performance measurement systems, the Balanced Scorecard and Hoshin Kanri are tools to implement corporate strategies. The concept goal congruence is described heterogeneously by different authors. Thus it is interesting to examine how goal congruence can be reached in a company’s planning process.</p><p><strong>Purpose:</strong> The purpose of this study is to describe the planning process in performance measurement systems and explain how goal congruence can be reached. Moreover, the purpose is to discuss and describe the concept goal congruence and to develop a method of how to strengthen goal congruence.</p><p><strong>Methodology:</strong> To answer the purpose of this study, two case studies have been conducted with companies that have implemented and actively worked with the Balanced Scorecard and Hoshin Kanri. At each company, three interviews were held with respondents who had significant knowledge and experience of the systems respectively.</p><p><strong>Conclusion:</strong> The performance measurement systems the Balanced Scorecard and Hoshin Kanri are indeed homogeneous. Yet, the Balanced Scorecard puts significant emphasis on reaching a balance between financial and non-financial measures with its four perspectives. Hoshin Kanri on the contrary focuses on activities and to reach a prominent position in the market. Vertical and horizontal communication enables the systems to strengthen goal congruence. Goal congruence is not a definite state but rather a scale on which goal congruence gradually can be strengthened. The concept goal congruence is twofold; it concerns the individual’s behavior and the causality when determining goals and sub-goals. In order to strengthen both sides of goal congruence a number of criteria must be fulfilled and their effectiveness needs to be continuously revised.</p>

This research explains the role of aligned inter-firm performance measures as a predictor of success in of contractual alliances. Contractual alliances, a popular type of inter-firm relations, are also known as non-equity alliances and often display conflicting objectives in their contractual agreements. This research proposes that the assessment of contractual alliances performance must go beyond the contract’s ability to deliver to its internal performance targets or service level agreements (SLA). The success of contractual alliances lies in the alliance’s capability to contribute to the specific performance objectives of the firms involved as well as to fulfil its internal SLAs. This capability is called alignment and the results of this research show that is critical to the success of inter-firm relationships. The data for the research was gathered from outsourcing contracts between a logistics service provider and 149 users. Each contract includes its SLAs and two years of actual performance measures. The research design considers the firms’ financial measures as a proxy for their performance objectives during the same period of time. The alignment construct was operationalised by creating an inter-firm alignment (IFA) coefficient calculated with mathematical techniques to assess multi-dimensional fit amongst constructs. The three dimensions included in the IFA coefficient are i) alignment of contract’s SLAs and actual performance values, ii) alignment of contract’s SLAs and provider’s performance objectives, and iii) alignment of contract’s SLAs and user’s performance objectives. Success of contractual alliances was operationalised using known measures from the inter-firm management literature, such as longevity, stability, formality and relative profitability of the relationship. Information for all determinants was available in the 149 contracts. The quantitative correlations were specified and calculated using structural equation models (SEM). The results show that aligned inter-firm performance measures are a strong predictor of contractual alliance success. The empirical model supports the positive correlation of longevity and formality as measures of contractual alliance success, as stated in extant literature. The findings dispute the expected positive correlation between formality and stability with alliance success as described in the alliance literature. The results confirm the positive role of renegotiations as stated in the organization learning literature. Additional in-depth interviews were conducted with relationship managers, during the pilot study. The qualitative results support the quantitative findings. This research contributes to theory by: a) conceptualising and measuring the concept alignment to inter-firm performance measures; b) estimating the contribution of relation-specific measures to contractual alliance success, and c) introducing alignment of inter-firm performance measures as a predictor of contractual alliance success. The research and its results fill a substantive gap in managing contractual alliances. It provides the outsourcing industry with a tool that predicts the likelihood of relationship survival based on the degree of alignment of the inter-firm’s performance measures. The quantitative methods employed in the research extend the use of current techniques for assessing ‘fit’ in the strategy literature, into the field of performance measurement systems.

Bakgrund: Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser. Syfte: Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens. Metod: För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri. Resultat: De båda målstyrningssystemen är mycket lika. Hoshin Kanri har dock ett starkt fokus på förbättrad marknadsposition och aktiviteter, medan det balanserade styrkortet har fokus på balans mellan finansiella och icke-finansiella mått. En frekvent horisontell och vertikal måldialog främjar en stärkt målkongruens. Målkongruens är inget statiskt tillstånd som antingen uppnås eller ej, utan snarare en skala varför benämningen grad av målkongruens bör användas. Det finns två sidor av begreppet målkongruens; en avser individens beteende målkongruens ska kunna uppnås och en sida avser de kausala samband som finns mellan mål och delmål. För att stärka de båda sidorna av målkongruens bör ett antal kriterier tas hänsyn till, vars effektivitet löpande bör granskas. / Background: Several technological inventions occurred in the 20th century and the criticism from the Relevance Lost debate changed the perspective of traditional management control. The two performance measurement systems, the Balanced Scorecard and Hoshin Kanri are tools to implement corporate strategies. The concept goal congruence is described heterogeneously by different authors. Thus it is interesting to examine how goal congruence can be reached in a company’s planning process. Purpose: The purpose of this study is to describe the planning process in performance measurement systems and explain how goal congruence can be reached. Moreover, the purpose is to discuss and describe the concept goal congruence and to develop a method of how to strengthen goal congruence. Methodology: To answer the purpose of this study, two case studies have been conducted with companies that have implemented and actively worked with the Balanced Scorecard and Hoshin Kanri. At each company, three interviews were held with respondents who had significant knowledge and experience of the systems respectively. Conclusion: The performance measurement systems the Balanced Scorecard and Hoshin Kanri are indeed homogeneous. Yet, the Balanced Scorecard puts significant emphasis on reaching a balance between financial and non-financial measures with its four perspectives. Hoshin Kanri on the contrary focuses on activities and to reach a prominent position in the market. Vertical and horizontal communication enables the systems to strengthen goal congruence. Goal congruence is not a definite state but rather a scale on which goal congruence gradually can be strengthened. The concept goal congruence is twofold; it concerns the individual’s behavior and the causality when determining goals and sub-goals. In order to strengthen both sides of goal congruence a number of criteria must be fulfilled and their effectiveness needs to be continuously revised.

This research explains the role of aligned inter-firm performance measures as a predictor of success in of contractual alliances. Contractual alliances, a popular type of inter-firm relations, are also known as non-equity alliances and often display conflicting objectives in their contractual agreements. This research proposes that the assessment of contractual alliances performance must go beyond the contract’s ability to deliver to its internal performance targets or service level agreements (SLA). The success of contractual alliances lies in the alliance’s capability to contribute to the specific performance objectives of the firms involved as well as to fulfil its internal SLAs. This capability is called alignment and the results of this research show that is critical to the success of inter-firm relationships. The data for the research was gathered from outsourcing contracts between a logistics service provider and 149 users. Each contract includes its SLAs and two years of actual performance measures. The research design considers the firms’ financial measures as a proxy for their performance objectives during the same period of time. The alignment construct was operationalised by creating an inter-firm alignment (IFA) coefficient calculated with mathematical techniques to assess multi-dimensional fit amongst constructs. The three dimensions included in the IFA coefficient are i) alignment of contract’s SLAs and actual performance values, ii) alignment of contract’s SLAs and provider’s performance objectives, and iii) alignment of contract’s SLAs and user’s performance objectives. Success of contractual alliances was operationalised using known measures from the inter-firm management literature, such as longevity, stability, formality and relative profitability of the relationship. Information for all determinants was available in the 149 contracts. The quantitative correlations were specified and calculated using structural equation models (SEM). The results show that aligned inter-firm performance measures are a strong predictor of contractual alliance success. The empirical model supports the positive correlation of longevity and formality as measures of contractual alliance success, as stated in extant literature. The findings dispute the expected positive correlation between formality and stability with alliance success as described in the alliance literature. The results confirm the positive role of renegotiations as stated in the organization learning literature. Additional in-depth interviews were conducted with relationship managers, during the pilot study. The qualitative results support the quantitative findings. This research contributes to theory by: a) conceptualising and measuring the concept alignment to inter-firm performance measures; b) estimating the contribution of relation-specific measures to contractual alliance success, and c) introducing alignment of inter-firm performance measures as a predictor of contractual alliance success. The research and its results fill a substantive gap in managing contractual alliances. It provides the outsourcing industry with a tool that predicts the likelihood of relationship survival based on the degree of alignment of the inter-firm’s performance measures. The quantitative methods employed in the research extend the use of current techniques for assessing ‘fit’ in the strategy literature, into the field of performance measurement systems.

L’obiettivo di ricerca che si propone questa tesi è l’analisi delle criticità e dei limiti concettuali che sorgono nella fase di progettazione logica all’interno del processo più ampio di implementazione e manutenzione del Balanced Scorecard. La fase di progettazione del Balanced Scorecard è fondamentale per capire l’orientamento della strategia di tutta l’azienda e le priorità che questa si vuole porre ed è proprio lì che sorgono gli aspetti più critici del sistema che poi vengono, dove possibile, migliorati dal suo monitoraggio in maniera dinamica e continua. Molti autori, tra cui Kaplan e Norton (1993, 1996, 2001, 2006), Alberti (2000), Baraldi (2005), Bourne et al. (2000), Falduto e Ruscica (2005), De Marco, Salvo e Lanzani (2004), Marr e Neely (2001), Niven (2002, 2006), Lohman et al. (2004), Simons (2000), si sono focalizzati sulle modalità di implementazione del Balanced Scorecard, però pochi hanno analizzato quali criticità siano nascoste in queste scelte e come vegano gestite per affrontare il dinamismo stesso di un’organizzazione che opera in un contesto spesso fortemente competitivo. L’argomento è considerato rilevante non solo dalla letteratura, ma anche dalla prassi, infatti, di fronte ai fallimenti dei sistemi di misurazione delle performance ci si domanda se ci siano dei punti critici che meritano maggiore attenzione e che siano discriminanti tra un successo e un fallimento e come è meglio gestirli. / The specific purpose of this research is the analysis of critical issues and conceptual limitations that arise in the phase of logical design within the broader process of implementation and maintenance of the Balanced Scorecard. The design phase of the Balanced Scorecard is vital to understand the orientation of the strategy across the enterprise and the priorities that you want to address and it is there that arises the most critical aspects of the system which are, where possible, enhanced by its monitoring in a dynamic and continuous process of improvement. Many authors, including Kaplan and Norton (1993, 1996, 2001, 2006), Alberti (2000), Baraldi (2005), Bourne et al. (2000), Falduto and Ruscica (2005), De Marco, Salvo and Lanzani (2004), Marr and Neely (2001), Niven (2002, 2006), Lohman et al. (2004), Simons (2000), have focused on how to implement the Balanced Scorecard, but few have analyzed which critical issues are hidden in these choices and how are managed to face the dynamism of an organization that often operates in a highly competitive environment. The subject is relevant not only in the literature, but also from the point of view of the enterprise operations; in fact, facing the failures of performance measurement systems, the following questions have arisen: whether there are critical points that need more attention, which are the discriminating factors between a success and a failure and which is the best way to manage them.

Made available in DSpace on 2016-06-02T19:50:01Z (GMT). No. of bitstreams: 1 TeseRCM.pdf: 3611966 bytes, checksum: 37d5cbad2bc27779e8fb9b635b9bbff0 (MD5) Previous issue date: 2007-06-01 / Financiadora de Estudos e Projetos / Six Sigma and performance measurement are subjects under investigation for practical and academic purposes. In this way, Six Sigma Program is a remarkable continuous improvement program with exceptional results in short term accomplished by Six Sigma Projects. Like others improvement approaches, some factors can influence the results of these projects. Beside this, the performance measurement plays an important role as a support to the continuous improvement program, acting as its inhibiting or enabling mechanism. In this sense, the performance measurement becomes a necessary condition to guarantee the success of Six Sigma Projects. Nevertheless, a bibliography review has shown the non-existence of detailed academic researches on these two topics, studied in the same work. Due to this, the objective of this thesis is to investigate the influence of the performance measurement on Six Sigma Projects with the intention of highlighting the factors found during the development of these projects. The explanatory multiple case studies has chosen as the research method for this work. In order to achieve the objective, a field research was conducted on five companies belong to different industrial sectors. The empirical evidences have shown that developments of Six Sigma Projects are influenced by different factors. Some of them were found in many companies. It was verified also that the development of Six Sigma Projects affects the performance measurement, better said, there is a reciprocal influence between Six Sigma Projects and performance measurement. Establishing relationships between financial and non-financial performance measures is an important issue to develop Six Sigma Projects, as observed, due to the financial orientation of Six Sigma Projects. It means that the factor mentioned above has a great impact over other ones that have also their influences on the development of Six Sigma Projects. At last, this thesis aimed a contribution to the academic as well as to practical purposes since knowledge about factors that rule the relationship between performance measurement and Six Sigma Projects can support the construction of a framework related to both aspects and, then, reinforcing the benefits of the Six Sigma Program. / Seis Sigma e medição de desempenho são assuntos atuais que estão sendo discutidos e pesquisados tanto pela prática quanto pela academia. O Programa Seis Sigma vem se destacando como um programa de melhoria, com resultados positivos atingidos num curto prazo por meio de Projetos Seis Sigma. No entanto, como em outras abordagens de melhoria, alguns fatores podem influenciar nos resultados desses projetos. Paralelamente a isso, a medição de desempenho exerce um importante papel no suporte aos programas de melhoria, atuando como uma barreira ou facilitador. Nesse sentido, a medição de desempenho torna-se uma condição necessária para o sucesso dos Projetos Seis Sigma. Todavia, uma revisão bibliográfica constatou que não existem trabalhos acadêmicos detalhados sobre esses dois temas simultaneamente. Em vista disso, o objetivo desta tese é investigar a influência da medição de desempenho nos Projetos Seis Sigma com a intenção de destacar os fatores encontrados no desenvolvimento destes projetos. O método de pesquisa escolhido para este trabalho foi o do múltiplos estudos de caso do tipo explanatório. A pesquisa de campo foi realizada em cinco empresas de diferentes ramos da indústria. As evidências empíricas mostram que o desenvolvimento dos Projetos Seis Sigma é influenciado por diferentes fatores, estando alguns deles presentes em mais de uma empresa. Além disso, foi constatado que o desenvolvimento de Projetos Seis Sigma influencia a medição de desempenho, ou seja, existe uma influência recíproca entre Projetos Seis Sigma e medição de desempenho. Um fato observado como um ponto importante para o desenvolvimento dos Projetos Seis Sigma foi o estabelecimento do relacionamento entre as medidas não-financeiras e as financeiras devido à orientação financeira dos Projetos Seis Sigma. Isso significa que esse fator exerce uma grande influência sobre os demais fatores que afetam o desenvolvimento dos Projetos Seis Sigma. Enfim, essa tese contribuiu tanto para a academia quanto para a prática das empresas, pois o conhecimento dos fatores que regem o relacionamento entre a medição de desempenho e os Projetos Seis Sigma pode auxiliar na estruturação de ambos e, com isso, promover a potencialização dos benefícios do Programa Seis Sigma.

Made available in DSpace on 2016-06-02T19:50:06Z (GMT). No. of bitstreams: 1 2234.pdf: 2063307 bytes, checksum: 5d65052d851a446f9f1d0df2bfe87c2f (MD5) Previous issue date: 2008-03-07 / The development of a performance measurement system raises challenges related to both its role of application, involving the decision makers, and its range over the organization processes. Some processes are not yet properly incorporated in the literature on performance measurement systems, at least not in a structured and well articulate way, being usually represented only by a group of performance indicators. One of these processes is the Product Development Process (PDP)whose relevance given both by the academy and by the corporations justifies an investigation on how a performance measurement system should be developed to facilitate the appropriate use in search of speed and efficiency in new product development. Within this context, this thesis deals with two major subjects within Production Engineering simultaneously approached: a model for developing performance measurement systems to support product development process management. Such model has also the intent of highlighting the constraints and restrictions involved in performance systems structure and implementation. For this purpose a literature review was carried out. It has pointed out a gap in dealing with these two subjects simultaneously in Production Engineering field. A model was built considering the literature review on the subjects and also empiric evidences collected from four companies in several business segments. A multiple case study took into account the prospective of using performance measurement in different hierarchical levels. Furthermore, during the visits to the mentioned companies, important aspects were revealed regarding to the development of the performance measures and the articulation among these measures. Aspects as organizational structure, business model and competitive scenery, PDP management framework and information technology, all influence and impact the performance measurement systems development. However, in the studied companies, very few performance indicators were found, different from the traditional "cost, time and quality . / O desenvolvimento de um sistema de medição de desempenho traz desafios tanto acerca da abrangência de uso pelos tomadores de decisão, quanto do alcance dos processos da organização. Alguns processos ainda não estão devidamente incorporados na literatura pesquisada sobre sistemas de medição de desempenho, pelo menos não de uma forma estruturada e articulada, sendo normalmente representados apenas por um conjunto de indicadores de desempenho. Notadamente um destes é o processo de desenvolvimento de produto (PDP) cuja importância suscitada tanto na academia quanto nas empresas justifica uma investigação de como deveria ser concebido um sistema de medição de desempenho que possibilite o uso adequado e busca de maior eficiência e rapidez no desenvolvimento de novos produtos. Dentro deste contexto, a presente tese tem o objetivo de tratar dois grandes assuntos da Engenharia de Produção tratados simultaneamente: modelo para desenvolvimento de sistemas de medição de desempenho para suporte à gestão do processo de desenvolvimento do produto. Tal modelo tem também o objetivo de destacar os fatores condicionantes e restritivos da estrutura e implementação destes sistemas. Para tanto, um levantamento bibliográfico foi realizado e verificou-se que são escassos os trabalhos acadêmicos sobre esses dois assuntos na Engenharia de Produção tratados simultaneamente. Um modelo foi construído levando em conta uma revisão bibliográfica sobre os temas e por meio de evidências empíricas coletadas em quatro empresas de segmentos diversos. Um estudo de caso múltiplo levou em conta a perspectiva de uso da medição de desempenho em níveis hierárquicos diferentes. Além disso, foram levantados nas empresas, aspectos relevantes quanto ao desenvolvimento das medidas de desempenho e articulação entre elas. Aspectos como arranjo organizacional, modelo de negócio e cenário competitivo, modelo de gestão do PDP e tecnologia de informação, todos têm influência e impacto na concepção do sistema de medição de desempenho. No entanto, nas empresas pesquisadas constataram-se poucos indicadores de desempenho diferentes dos tradicionais custo, tempo e qualidade .

Made available in DSpace on 2016-06-02T19:50:06Z (GMT). No. of bitstreams: 1 2144.pdf: 3828622 bytes, checksum: 694c16ada15850620fadec0c6e2f58c6 (MD5) Previous issue date: 2008-06-30 / Currently the civil construction sector in under several internal and external pressures, including financing crisis, lack of new public constructions and increasing quality requirements demanded by the client. This environment leaded the companies of this sector to search for new solutions by adopting new organizational and production management practices. Within the alternatives, the Lean Construction, a derivation from the Lean Production, appeared as a way to manage civil construction productivity by reducing the activities that do not add value, by increasing flexibility and by increasing the transparency of the process. This new form of organizing the production brings new concepts that require new forms to measure the performance. In this context, this thesis aims to empirically investigate, applying a qualitative approach and multiple case study, how the companies which implemented the Lean Construction are using the performance measures within this form of production organization and administration. The field research was carried through four civil construction companies which applied Lean Construction principles. The empirical evidences showed that the studied companies had not incorporated all Lean Construction principles, with some of those only starting to be assimilated. Nevertheless, these companies had to modify their performance measures, mainly by creating pointers that evaluated this new form to manage the production. This theses brings a contribution to the civil construction sector by analysing the current use level of Lean Construction principles and by indicating the needed changes on how performance pointers are measured to incorporate this new management way. / A construção civil tem sofrido pressões internas e externas como crise financeira, escassez de obras públicas e aumento da importância da qualidade requerida pelo cliente. Esta conjuntura fez com que as empresas do setor buscassem soluções por meio da adoção de novas práticas de organização e gestão da produção. Dentre as várias alternativas, surgiu a Construção Enxuta (tradução livre de Lean Construction), uma derivação da Lean Production, que se apresenta como uma forma de gerir a produção na construção civil de maneira a reduzir as atividades que não agregam valor, aumentar a flexibilidade e fornecer a transparência do processo. Essa nova forma de organização da produção traz no seu bojo novos conceitos que requerem novas formas de medir o desempenho. Neste sentido, o objetivo deste trabalho foi verificar de forma empírica, numa abordagem qualitativa, por meio de estudos de caso, como as empresas estão adotando a Construção Enxuta, principalmente no que se refere à utilização de indicadores de desempenho para os processos construtivos nesta nova forma de organização e administração da produção. A pesquisa de campo foi realizada em quatro empresas da construção civil que trabalham com os princípios da Construção Enxuta. As evidências empíricas mostraram que as empresas não praticam na totalidade os princípios da Construção Enxuta, sendo alguns destes princípios tratados de forma incipiente e, com sua implantação, as empresas tiveram que adequar seu Sistema de Medição de Desempenho como forma de melhor atender essa nova realidade. Assim, esta tese contribui para o maior aprofundamento desta questão no setor da construção civil na medida em que se analisa o nível de adequação destas empresas aos princípios da Construção Enxuta e indica as mudanças na forma de medição de desempenho nesta nova forma de gestão.