摘要：This paper aims at analyzing the main contributions that Performance Measurement (PM) is able to make to the process of formulating, implementing and evaluating business strategies, focusing on collecting the main indications found in the literature. In a nutshell, findings suggest that Performance Measurement is a manner to portray company’s current situation, based on which strategies will be defined, as well as the fact that several Performance Measurement Systems provide different point of views on how corporate goals should be defined. Along such trajectory between current and intended, PM may aid the execution of benchmarking and the graphical representation of a defined strategy.↓Este artigo tem por objetivo analisar as principais contribuições que a Medição deDesempenho pode prover para o processo de formulação, implementação e avaliação dasestratégias empresariais, buscando reunir as principais indicações da literatura pesquisada.Em resumo, indica-se que a Medição de Desempenho age no sentido de retratar a situaçãoatual sobre a qual as estratégias serão delineadas, assim como os diversos Sistemas deMedição de Desempenho contribuem com diferentes pontos de vista acerca de como osobjetivos organizacionais devem ser definidos. Nesta trajetória entre o atual e o pretendido,a medição pode auxiliar na aplicação do benchmarking e também na representação gráficada estratégia definida.
其他摘要：This paper aims at analyzing the main contributions that Performance Measurement (PM) is able to make to the process of formulating, implementing and evaluating business strategies, focusing on collecting the main indications found in the literature. In a nutshell, findings suggest that Performance Measurement is a manner to portray company’s current situation, based on which strategies will be defined, as well as the fact that several Performance Measurement Systems provide different point of views on how corporate goals should be defined. Along such trajectory between current and intended, PM may aid the execution of benchmarking and the graphical representation of a defined strategy.
关键词：Engenharia de Produção; Gestão Estratégica; Avaliação de Desempenho;Estratégia; Planejamento estratégico; Medição de desempenho; Sistema de medição de desempenho;Strategy; Strategic Planning; Performance Measurement; Performance Measurement Systems
其他关键词：Strategy; Strategic Planning; Performance Measurement; Performance Measurement Systems
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