Uso de métricas não financeiras e a função desempenhada por empresas agroindustriais dentro da estrutura de cadeias de suprimento
Author(s) -
Antônio André Cunha Callado,
Aldo Leonardo Cunha Callado,
Renata Porto Chaves
Publication year - 2015
Publication title -
base - revista de administração e contabilidade da unisinos
Language(s) - English
Resource type - Journals
eISSN - 1984-8196
pISSN - 1807-054X
DOI - 10.4013/base.2015.123.02
Subject(s) - humanities , art
Individual companies may play different roles within the structure of supply chains, as well as present different operational characteristics and skills relating to their respective roles. In this context, the identification of an appropriate set of metrics is not an easy task. The objective of this paper is to investigate the patterns of use of non-financial performance indicators among individual agribusiness companies that play different roles within the supply chain structure. A survey among input suppliers and producers was carried out to investigate a sample of 38 individual agribusiness companies, in which 33 non-financial performance indicators were considered. A structured questionnaire was used for data collection. Senior managers from these companies were asked to inform which non-financial performance indicators have been used. After performing the Fisher’s exact and Mann-Whitney U tests, the results show that both the input suppliers and producers consider customer satisfaction and business partners’ satisfaction as key supply chain performance drivers. Significant evidence relating to specific managerial concerns and significant percentages of use of non-financial metrics from input suppliers were also found, indicating that patterns of use of performance indicators may change along the supply chain structure. Keywords: performance measurement, supply chain performance, agribusiness.
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