Perspectivas on-line 01/2008;

ABSTRACT In the current level of competitiveness that are most markets, the management of the strategic, tactical and operational levels become a critical factor for success and crucial for the survival of businesses, and you can only manage what you can measure. The need to measure the organization performance through its goals or mission is subject of interest by researchers, and the academic literature offers a number of performance organizational measurement system models to serve as the basis for companies measuring its performance. In a first historic moment, organizations adopt only financial and economical indicators and reports as performance criteria, such as monthly reports, annual accounts, return on investment, etc. By the increase in competitiveness in recent years, the programs of quality and productivity continuous improvement in its reflection, the strategic information's importance and enhancement of other intangible assets, the performance criteria based only on financial reports become incomplete to measure the organization performance. With this, the Organizational Performance Systems Models also evolved to consider the financial indicators and others indicators that reflected this new reality. Therefore, this study proposes to raise the most used and most discussed Organizational Performance Measurement System and make a brief description highlighting the main features individual. They are: (i) Performance Measurement Matrix (ii) SMART - Performance Pyramid, (iii) Integrated Performance Measurement System, (iv) Performance Prism, and (v) Balanced ScoreCard.

  • International Journal of Operations & Production Management 07/1996; 16(8):63-80. DOI:10.1108/01443579610125787 · 1.13 Impact Factor
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    ABSTRACT: Frustrated by the inadequacies of traditional performance measurement systems, some managers have abandoned financial measures like return on equity and earnings per share. "Make operational improvements and the numbers will follow," the argument goes. But managers do not want to choose between financial and operational measures. Executives want a balanced presentation of measures that allow them to view the company from several perspectives simultaneously. During a year-long research project with 12 companies at the leading edge of performance measurement, the authors developed a "balanced scorecard," a new performance measurement system that gives top managers a fast but comprehensive view of the business. The balanced scorecard includes financial measures that tell the results of actions already taken. And it complements those financial measures with three sets of operational measures having to do with customer satisfaction, internal processes, and the organization's ability to learn and improve--the activities that drive future financial performance. Managers can create a balanced scorecard by translating their company's strategy and mission statements into specific goals and measures. To create the part of the scorecard that focuses on the customer perspective, for example, executives at Electronic Circuits Inc. established general goals for customer performance: get standard products to market sooner, improve customers' time-to-market, become customers' supplier of choice through partnerships, and develop innovative products tailored to customer needs. Managers translated these elements of strategy into four specific goals and identified a measure for each.
    Harvard business review 11/1991; 70(1):71-9. · 1.27 Impact Factor
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