ALINHAMENTO ENTRE SISTEMAS DE PRODUÇÃO, CUSTO E INDICADORES DE DESEMPENHO: UM ESTUDO DE CASO

The evolutions of the productive systems, in general, imply in a revision of the performance metrics systems and costs systems of the organization. This elapses of the necessity to correctly inquire the local actions in the performance of the company in operational or economic-financial terms. In accordance with literature, the alignment enters the expenditure, production systems and of performance pointers one estimated for optimum performance of the company is. This paper is an exploratory case study about the alignment between production system, cost system and performance indicators. In-depth interviews were carried out, confidential documents from companies were gathered and secondary sources were used. A description of production systems implementation stages was given and the critical incidents in the companies were recorded. Critical incidents were interpreted as those moments where inconsistencies between production systems, cost system and performance indicators happened. The results showed that the alignment is based on adjustments and changes along the systems alignment path. This provides a dynamic trait to alignment between production system, cost system and performance indicators as well as shows the importance of a learning process inside the companies studied. Key-words: Costs, Performance Metrics, Production, Organizacional Learnig, Trajectory

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