A Case Study: The Balancing of the Performance Indicators of the Assembly Plant and its Chain of Suppliers in the Automotive Segment 2003-01-3691
Today we are aware that the traditional system for assessing performance, derived from the also traditional cost accounting, has a limited financial view, leads to the optimization of short term actions and procedures, and hampers the evaluation of new investments and the introduction of new products. Besides that, performance measurements for quality, stock and productivity are lacking (Kaplan, 1983).
In the automobile segment, such a situation raises an important issue, and that is the grounds for this present research: Concerning performance, can the suppliers' view on their own technical and commercial performance conflict with the that of the assembly plant?
The proposal of this work is to evince the view of the suppliers on the application in the strategic level of the assembly plant's system for measuring performance.
The source of information of this research was the unit of the DaimlerChrysler of Brazil, located in São Bernardo do Campo, São Paulo, which is an assembly plant of trucks and cars; and its vendor park.