909 resultados para performance measurement sourcing


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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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The civil construction in Brazil has grown a lotover the last years. This has caused a greater competition between companies of the sector. A little difference in quality in service or product a company offers can determine their success in the market. There is a growing demand for tools that optimize processes and bring greater quality to each activity in these companies. Performance measurement systems make it possible to control process efficiency and effectiveness using performance indicators. Considering this need, the paper before you has the objective of creating basic guidelines to introduce performance measurement systems inbuilding installations project companies. A theoretical reference is presented to describe organizational aspects of project companies along with performance measurement systems characteristics. Using a qualitative research methodology, a study case was executed with interviews, observation and document analysis as evidence sources. In the study case, limitations where identified, such as, high degree of product and process flexibility, dependence on subjective analysis for decision making and lack of specialized information systems. Considering the theoretical reference and the study case,the proposed guidelines intend to ease and guarantee greater chances of success when implanting one of these systems

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The local productive arrangements (LPA) are organizational mechanisms that enable the continuous performance of small businesses in production processes and business management models. To promote continuous improvement is essential that companies make decisions based on data that reflects business’ performance (performance measurement) and promote the cluster performance. This way, the aim of this article is to describe the performance measurement process that will support the corporate management of Micro and Small enterprises (SME) of a Local Productive Arrangement in Maringá, State of Paraná, Brazil. To develop this paper, the bibliographic search and action research methods were used. The field research was developed from the cooperation project (PROJVEST) conducted at the LPA, which goal is to deploy improvement actions in project’s participating companies. Metrics and performance indicators constructed from the diagnosis in the areas of Production, Quality and Ergonomics in companies will be presented. Among the main results, can be pointed out that the performance management of LPA is promoting the introduction of corporate management practices in SMEs, stimulating business cooperation, the continuous innovation in manufacturing processes and product quality and business processes.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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O objetivo neste estudo é investigar o efeito direto e interativo do período de avaliação sobre a orientação temporal dos gestores (OTG), isto é, o horizonte de tempo entre o momento de alocação de recursos e o momento do impacto financeiro dessa alocação. Tendo por base a literatura contábil e econômica, são examinadas as seguintes hipóteses: um período de avaliação mais de longo prazo afeta positivamente a OTG e o efeito positivo de um período de avaliação mais de longo prazo sobre a OTG é maior no caso de maior importância atribuída a medidas não financeiras do que a medidas financeiras de desempenho. Aplica-se a técnica estatística de mínimos quadrados parciais (PLS) para testar as hipóteses deste estudo, sendo os dados coletados por meio de um levantamento realizado junto a 66 gestores de nível intermediário que atuam em 11 empresas. Os resultados sugerem que o período de avaliação não possui efeitos diretos sobre a OTG; no entanto, quando considerada sua interação com a medida de desempenho, os resultados indicam que o efeito do período de avaliação sobre a OTG depende da importância relativa de medidas financeiras versus não financeiras. A principal implicação desses resultados é que o uso de um período de avaliação de longo prazo em combinação com um peso maior atribuído a medidas não financeiras de desempenho não afeta positivamente a OTG; ao contrário, esse efeito positivo sobre a OTG está presente quando um período de avaliação de curto prazo está associado a menor importância de medidas não financeiras de desempenho.

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In this paper we analyze a dynamic agency problem where contracting parties do not know the agent's future productivity at the beginning of the relationship. We consider a two-period model where both the agent and the principal observe the agent's second-period productivity at the end of the first period. This observation is assumed to be non-verifiable information. We compare long-term contracts with short-term contracts with respect to their suitability to motivate effort in both periods. On the one hand, short-term contracts allow for a better fine-tuning of second-period incentives as they can be aligned with the agent's second-period productivity. On the other hand, in short-term contracts first-period effort incentives might be distorted as contracts have to be sequentially optimal. Hence, the difference between long-term and short-term contracts is characterized by a trade-off between inducing effort in the first and in the second period. We analyze the determinants of this trade-off and demonstrate its implications for performance measurement and information system design.

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The objective of our study was to evaluate the efficiency of public, private for-profit, and private non-profit hospitals in Germany. First, bootstrapped data envelopment analysis (DEA) was used to evaluate the efficiency of a panel (n = 1,046) of public, private for-profit, and private non-profit hospitals between 2002 and 2006. This was followed by a second-step truncated linear regression model with bootstrapped DEA efficiency scores as dependent variable. The results show that public hospitals performed significantly better than their private for-profit and non-profit counterparts. In addition, we found a significant positive association between hospital size and efficiency, and that competitive pressure had a significant negative impact on hospital efficiency.

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We examine the impact of identity preferences on the interrelation between incentives and performance measurement. In our model, a manager identifies with an organization and loses utility to the extent that his actions conflict with effort-standards issued by the principal. Contrary to prior arguments in the literature, we find conditions under which a manager who identifies strongly with the organization receives stronger incentives and faces more performance evaluation reports than a manager who does not identify with the organization. Our theory predicts that managers who experience events that boost their identification with the firm can decrease their effort in short-term value creation. We also find that firms are more likely to employ less precise but more congruent performance measures, such as stock prices, when contracting with managers who identify little with the organization. In contrast, they use more precise but less congruent measures, such as accounting earnings, when contracting with managers who identify strongly with the firm.

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In this academic library case study, the concept of a multidimensional approach to organizational assessment focuses on one of Kaplan and Norton’s four Balanced Scorecard dimensions, “Learning and Growth”, as its measurement target.

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Introduction: The Texas Occupational Safety & Health Surveillance System (TOSHSS) was created to collect, analyze and interpret occupational injury and illness data in order to decrease the impact of occupational injuries within the state of Texas. This process evaluation was performed midway through the 4-year grant to assess the efficiency and effectiveness of the surveillance system’s planning and implementation activities1. ^ Methods: Two evaluation guidelines published by the Centers for Disease Control and Prevention (CDC) were used as the theoretical models for this process evaluation. The Framework for Program Evaluation in Public Health was used to examine the planning and design of TOSHSS using logic models. The Framework for Evaluating Public Health Surveillance Systems was used to examine the implementation of approximately 60 surveillance activities, including uses of the data obtained from the surveillance system. ^ Results/Discussion: TOSHSS planning activities omitted the creation of a scientific advisory committee and specific activities designed to maintain contacts with stakeholders; and proposed activities should be reassessed and aligned with ongoing performance measurement criteria, including the role of collaborators in helping the surveillance system achieve each proposed activity. TOSHSS implementation activities are substantially meeting expectations and received an overall score of 61% for all activities being performed. TOSHSS is considered a surveillance system that is simple, flexible, acceptable, fairly stable, timely, moderately useful, with good data quality and a PVP of 86%. ^ Conclusions: Through the third year of TOSHSS implementation, the surveillance system is has made a considerable contribution to the collection of occupational injury and illness information within the state of Texas. Implementation of the nine recommendations provided under this process evaluation is expected to increase the overall usefulness of the surveillance system and assist TDSHS in reducing occupational fatalities, injuries, and diseases within the state of Texas. ^ 1 Disclaimer: The Texas Occupational Safety and Health Surveillance System is supported by Grant/Cooperative Agreement Number (U60 OH008473-01A1). The content of the current evaluation are solely the responsibility of the authors and do not necessarily represent the official views of the Centers for Disease Control and Prevention, National Institute for Occupational Safety and Health.^

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La implantación de las tecnologías Internet ha permitido la extensión del uso de estrategias e-manufacturing y el desarrollo de herramientas para la recopilación, transformación y sincronización de datos de fabricación vía web. En este ámbito, un área de potencial desarrollo es la extensión del virtual manufacturing a los procesos de Performance Management (PM), área crítica para la toma de decisiones y ejecución de acciones de mejora en fabricación. Este trabajo doctoral propone un Arquitectura de Información para el desarrollo de herramientas virtuales en el ámbito PM. Su aplicación permite asegurar la interoperabilidad necesaria en los procesos de tratamiento de información de toma de decisión. Está formado por tres sub-sistemas: un modelo conceptual, un modelo de objetos y un marco Web compuesto de una plataforma de información y una arquitectura de servicios Web (WS). El modelo conceptual y el modelo de objetos se basa en el desarrollo de toda la información que se necesita para definir y obtener los diferentes indicadores de medida que requieren los procesos PM. La plataforma de información hace uso de las tecnologías XML y B2MML para estructurar un nuevo conjunto de esquemas de mensajes de intercambio de medición de rendimiento (PMXML). Esta plataforma de información se complementa con una arquitectura de servicios web que hace uso de estos esquemas para integrar los procesos de codificación, decodificación, traducción y evaluación de los performance key indicators (KPI). Estos servicios realizan todas las transacciones que permiten transformar los datos origen en información inteligente usable en los procesos de toma de decisión. Un caso práctico de intercambio de datos en procesos de medición del área de mantenimiento de equipos es mostrado para verificar la utilidad de la arquitectura. ABSTRAC The implementation of Internet technologies has led to e-Manufacturing technologies becoming more widely used and to the development of tools for compiling, transforming and synchronizing manufacturing data through the Web. In this context, a potential area for development is the extension of virtual manufacturing to Performance Measurement (PM) processes, a critical area for decision-making and implementing improvement actions in manufacturing. This thesis proposes a Information Architecture to integrate decision support systems in e-manufacturing. Specifically, the proposed architecture offers a homogeneous PM information exchange model that can be applied trough decision support in emanufacturing environment. Its application improves the necessary interoperability in decision-making data processing tasks. It comprises three sub-systems: a data model, a object model and Web Framework which is composed by a PM information platform and PM-Web services architecture. . The data model and the object model are based on developing all the information required to define and acquire the different indicators required by PM processes. The PM information platform uses XML and B2MML technologies to structure a new set of performance measurement exchange message schemas (PM-XML). This PM information platform is complemented by a PM-Web Services architecture that uses these schemas to integrate the coding, decoding, translation and assessment processes of the key performance indicators (KPIs). These services perform all the transactions that enable the source data to be transformed into smart data that can be used in the decision-making processes. A practical example of data exchange for measurement processes in the area of equipment maintenance is shown to demonstrate the utility of the architecture.

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Rationale. The Brisbane Cardiac Consortium, a quality improvement collaboration of clinicians from three hospitals and five divisions of general practice, developed and reported clinical indicators as measures of the quality of care received by patients with acute coronary syndromes or congestive heart failure. Development of indicators. An expert panel derived indicators that measured gaps between evidence and practice. Data collected from hospital records and general practice heart-check forms were used to calculate process and outcome indicators for each condition. Our indicators were reliable (kappa scores 0.7-1.0) and widely accepted by clinicians as having face validity. Independent review of indicator-failed, in-hospital cases revealed that, for 27 of 28 process indicators, clinically legitimate reasons for withholding specific interventions were found in