The Disaggregation of the Strategy through Performance Indicators in the Automobile Industry
El Despliegue de la Estrategia a Través de los Indicadores de Rendimiento en el Sector de la Automoción
Supporting Agencies
- performance measurement systems
- automobile industry
Abstract
The trend we observe to explain the introduction of new management procedures -or perhaps new wines in old bottles- in the last decade is precisely the result of the implementation of techniques which both make compatible and complement the perspective we use in this paper for management information systems: they act as important tools for the transfer of information to individuals with decision rights, or of these rights to individuals with information, and as control instruments which measure performance and regulate the incentives system. Amongst the most commonly used techniques which fulfil this role are performance measurement systems, a valuable way in which to breakdown and communicate the firm’s strategy and objectives. The authors of this paper try to test this role played by performance measurement systems by means of case analysis.
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