Sistema de mensuração de desempenho e gestão da qualidade em PME brasileiras
Tipo
Dissertação
Data de publicação
2013-01-30
Periódico
Citações (Scopus)
Autores
Pereira, Diego dos Santos
Orientador
Oyadomari, José Carlos Tiomatsu
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Cardoso, Ricardo Lopes
Csillag, João Mario
Csillag, João Mario
Programa
Controladoria Empresarial
Resumo
This research aimed to verify how the performance measurement system (PMS) and the quality management system (QMS) work in small and medium-sized Brazilian enterprises in the light of the typology proposed by Garengo (2009). The study was conducted by means of two questionnaires, two semi-structured interviews and the analysis of the performance measures used by five small/medium-sized enterprises based in the State of São Paulo. Using a qualitative approach, this exploratory research were interviewed PMS s and QMS s managers, and the data from the first interview were analyzed using the technique of content analysis and has been subsequently triangulated with other data collected. It was found that four out of five companies have a junction in PMS and QMS, with respect to performance measures, despite of the degree of the quality management maturity is not related to the stage of the PMS evolution. It was also found that in three out of five companies quality management area is responsible for coordinating the process of PMS use, without effective participation from the controlling and/or accounting areas in this process. The typology of Garengo (2009), used to check the stage of the PMS evolution, was validated and can be used in practice by professionals in organizations to diagnose and improve the PMS in their enterprises. From the findings of this research, companies with QMS certified by ISO, particularly with higher degree of quality management maturity, can be encouraged to implement or improve the PMS in their organizations. The results of this study should be
considered in the light of its limitations, especially the impossibility of its generalization to the overall universe of SMEs, to the extent that there was used the qualitative approach, without the aim of extrapolating the results for other enterprises. In this sense, quantitative research should be carried out in order to verify these results in a more representative set of SMEs. Finally, it is suggested that research could be carried out to study in more depth the PMS evolution in SMEs, with longitudinal case studies, for example.
Descrição
Palavras-chave
sistema de mensuração de desempenho (SMD) , sistema de gestão da qualidade (SGQ) , pequenas e médias empresas(PME) , tipologia de SMD , indicadores de desempenho , performance measurement system (PMS) , quality management system (QMS) , small and medium-sized enterprises (SMEs) , PMS typology , performance measures