Implementation of a performance indicators system in a beef cattle company

Abstract

It was aimed to propose a methodology for implementing a performance indicator system in a beef cattle company. Strategic goals and prioritization of process previously performed in the company was used as a support to the implementation. Possible indicators were listed and confronted with occasional restraints to its implementation and further analyzed by the Balanced Score Card (BSC) point of view. Subsequently, indicators were individually analyzed and their relationship with the company's strategic goals was determined. Seventeen indicators were selected, two under financial perspective, nine under process perspective, four under customer perspective, and two under development and learning perspective. The relationship analysis showed that the indicators support appropriate monitoring of the critical processes to achieve the strategic goals, thereby consolidating the management system. © 2010 Sociedade Brasileira de Zootecnia.