Qualitative Approach for the Design Stage of a Performance Measurement System to Increase Gross Profit in Restaurants. Case Study: Hard Rock Cafe Mexico Restaurants

Abstract

Performance measurement systems have proven to be a useful management tool to achieve the objectives and strategic goals established by the stakeholders of an organization; the evolution in these systems' theoretical foundations has allowed the designing models to focus on the size and specific business of each company. The life cycles of a performance measurement system and the Balanced Scorecard models, Performance Prism, and Kanji’s Business Excellence Measurement System were considered to establish the methodology. This research had a qualitative approach, using the collective case study's approximation with eight restaurants of the Hard Rock Café brand franchise in Mexico. The result obtained was a performance measurement system integrated with 17 indicators (results and performance) to evaluate the existing variation between the goals established in the strategy against the results obtained in the gross profit through the execution of the activities carried out in the sales process.