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Performance measurement and lean maturity: congruence for improvement

2020; Taylor & Francis; Volume: 32; Issue: 9 Linguagem: Inglês

10.1080/09537287.2020.1762136

1366-5871

Lucas Gabriel Zanon, Túlio Fígaro Ulhoa, Kleber Francisco Espôsto,

Accounting and Organizational Management

The presence of a performance measurement system (PMS) along with measurement practices has the potential to foster the planning and adoption of Lean practices in a production system. Literature also agrees that a higher Lean maturity status could be correlated to a higher level of operational performance. Thus, novel approaches are needed to identify improvement opportunities for organisational initiatives, such as Lean and PMS implementation practices. However, no studies were found that addressed possible links between Lean and PMS practices in an integrated model. Thus, this paper aims to develop a framework for assessing Lean and PMS maturity in organisations to leverage combined improvement efforts. Firstly, a literature review was conducted to map existent maturity models and parameters for performance management congruence. Then, a framework was structured to connect the findings and correlate Lean and PMS maturity levels. Finally, a pilot application in a company from the chemical sector was conducted to test the framework and gather practical implications and insights. Results illustrate how Lean and PMS can evolve based on congruent improvement efforts.