Diagnosis and analysis for PMS model implementation in a footwear industry
One of the options that the literature suggests assisting challenges in performance evaluation comes from studies of management control systems, which have been an important mechanism to assist in business performance evaluation. Given this fact, this study aims to analyze what are the difficulties...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal de Santa Catarina
2017-08-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/39587 |
| Summary: | One of the options that the literature suggests assisting challenges in performance evaluation comes from studies of management control systems, which have been an important mechanism to assist in business performance evaluation. Given this fact, this study aims to analyze what are the difficulties and the possible benefits that the implementation of performance management systems - PMS model developed by Ferreira and Otley (2009) could help an evaluation of strategic and operational performance. So, we did a case study in a large Brazilian shoe industry. The results indicate that the main difficulties were: identification of key success factors; identification of key performance measures; creation of a reward or sanction policy for the results. As for the expected benefits, the results showed that the implementation would promote: greater integration between strategy and operations; creating more consistent business strategies; correct measurement of performance; and better fit with the objectives outlined. |
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| ISSN: | 1807-1821 2175-8069 |