Medição de desempenho estratégico em uma empresa de manufatura da indústria moveleira: proposta e validação

Abstract

The furniture industry in Brazil plays an outstanding role, both in the wood production chain and in supplying a network of retailers, in addition to generating thousands of jobs. Emphasizing the importance that companies in the field have control over their results, performance measurement and application of strategies. The use of multicriteria decision support methods can contribute to risk reduction, uncertainty management and faster decision making. The objective of this work was to present a case study, applied to a company in the furniture sector, located in the south of Brazil, in which a proposal for a performance measurement system was developed, aligned with strategic planning. Empirical data were collected using a focus group technique, formed by 10 company managers, responsible for different areas of the factory. This group identified the strategic objectives and, supported by the Analytic Hierarchy Process - AHP method, distributed relative importance between these criteria, arriving at performance priorities. Indicators capable of measuring performance were also identified, used for the second half of 2022 assessment of the company in the case study. In semi-structured interviews with managers, topics related to current performance were addressed and alternatives for improvement were identified. Through a questionnaire, the performance of each of the indicators and consequently of each strategic objective was evaluated. In this step, performance gaps were calculated. The performance achieved in the period was compared with the preference order of the managers. As a result of this research, a systematization approach for performance measurement, considering the objectives aligned with the strategic planning and support for decision making through the order of prioritization.