Abstract

Nowadays, despite widespread recognition of the importance of performance measurement systems (PMSs), there are some issues that require further investigation if PMSs are to be effective in their role of control support. This article seeks to illustrate that the Choquet integral aggregation operators can address the problem of taking interactions between performance criteria into account. However, the use of this quite complex approach requires to explicitly define pieces of information aimed at aiding decision makers through a better understanding of the contribution of the elementary performances to the overall one, and better assessing of the different ways of improving the overall performance. In this view, indexes of efficacy and efficiency of the elementary performances aggregated by a 2-additive Choquet integral are proposed and applied to a case submitted by a small and medium-sized company (SME).

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