Identificação e priorização de indicadores de desempenho para decisões comerciais: uma aplicação de Value Focused Thinking e Analytic Network Process

Abstract

Abstract The development of a Performance Measurement System (PMS) in an organization is essential in order to adequately monitor operations and enable correct and timely decision-making. However, many organizations implement PMSs and are not successful, mainly because they neglect the design phase, which informs what has to be measured. Designing a PMS is a complex decision problem that involves multiple stakeholders. The objective of this research is to identify and prioritize the commercial performance indicators most valued by the stakeholders in this area in a company in the metal-mechanical segment. The research was divided into two stages, the first being a PO Soft (constructivist) approach: Value Focused Thinking - VFT, to identify performance indicators; and, in the second stage, the application of the PO Hard (Rationalist) Multicriteria Decision Support Method: Analytic Network Process - ANP, for modeling and prioritizing these. As a result, 30 performance indicators were identified, the most important ones being: percentage of target achievement, sales to new customers and percentage of growth for each customer. The results found proved to be capable of assisting the definition of strategy and business management in addition to the identification of indicators not monitored by the organization.