Perspectivas on-line 01/2008;


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.

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