Elementos para avaliação da maturidade de sistemas de medição de desempenho

Abstract

A performance measurement system is an essential element of management system of any organization to support the achievement of its objectives. Major changes in financial markets, customers' demands, and the social environment, it is vital to the organizations to implement an effective performance measurement system capable to keep update to such changes. The response to these changes lead to implementation of new management practices which changes the performance measurement system to other maturity levels in terms of performance measures, infra-structure (gathering, storing, sorting, analyzing, interpreting and disseminating data), usage, and people. Hence, this dissertation aimed to investigate empirically what are the dimensions of performance measurement system maturity in organizations which implemented the State of São Paulo Quality Award. Two case study were carried out in companies which are winners of such quality award. The main empirical findings point out to the following dimensions of performance measurement system maturity: planning, performance measures, infra-structure, people, usage, and information technology. Those dimensions of performance measurement system have changed in the two studied companies after the implementation of excellence model of the State of São Paulo Quality Award with the introduction of new management practices.