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Reviewing and improving performance measurement systems: An action research |
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| Authors: | Renata Gomes Frutuoso Braz Luiz Felipe Scavarda |
| Institution: | a Industrial Engineering Department, Pontifícia Universidade Católica do Rio de Janeiro, Rua Marquês de São Vicente, 225 Sala 950L 22453-900, Gávea, Rio de Janeiro (RJ), Brazil b Center of Excellence in Optimization Solutions (NExO), Industrial Engineering Department, Pontifícia Universidade Católica do Rio de Janeiro, Rio de Janeiro (RJ), Brazil c Industrial Engineering Department, Universidade Federal de São Carlos, Rod. Washington Luís, Km 235, 13565-905, São Carlos (SP), Brazil |
| Abstract: | Reviewing and updating performance measurement systems (PMS) based on internal and external environmental changes are as important as developing and implementing them. The results of an action research study carried out to improve the PMS of an energy company's maritime transportation area are presented. The findings of this longitudinal study illustrate the difficulty and complexity of reviewing and updating an energy company's PMS for its maritime transportation area. This difficulty is due to the involvement of PMS users, the assessment of performance measures, the establishment of targets, and data availability. The complexity is related to the changes in information technology when implementing changes in procedures for computing performance measures. This article contributes to a better understanding of the process of reviewing and updating a company's existing PMS. |
| Keywords: | Performance measurement system Performance measure Review of performance measurement Updating the performance measurement system Maritime transportation |
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