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COSTA, Dayana Bastos; FORMOSO, Carlos Torres; LANTELME, Elvira Maria Vieira. Critérios para desenvolvimento de sistemas de indicadores de desempenho vinculados aos objetivos estratégicos de empresas de construção civil. In: ENCONTRO NACIONAL DE ENGENHARIA DE PRODUÇÃO, 22., 2002, Curitiba. Anais… Curitiba: ABEPRO, 2002.
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Abstract

Performance measurement is a topic that has been studied and discussed by many authors and in different industries. It is an essential element for the management of a company because it provides information that helps planning and controlling managerial processes as well as guiding the organisation to achieve its strategic objectives and targets. Despite the large number of studies on performance measurement, only a few construction companies have effective measurement systems. Thus, it is necessary to develop performance measurement systems that involve the selection of both financial and nonfinancial measures, at the operational and strategic levels. Such measures must be aligned with the company strategic objectives.
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