Abstract
A critical aspect in operations management is to represent the firm goals properly. This is usually done by translating the organisational results and objectives in 'performance measurements'. The scientific literature shows many applications in different fields such as quality, production, logistics, marketing, etc. Nevertheless, a general theory formalising basic and application concepts is still lacking. This paper shows a classification of 'performance indicators' in manufacturing, providing a mathematical structure to the concept of 'indicator'. This approach is based on the formalism of the Representation Theory. All the mentioned concepts are explained and discussed through practical examples.
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