Revista Contemporânea de Contabilidade (Jan 2010)
A definição de indicadores do desempenho e da qualidade para o processo de produção: estudo de casos do processo de produção do café
Abstract
This work aims to identify common factors that are related to the development of performance and quality indicators for the various production processes. The production process includes a number of causes - performance indicators - operating inputs, resulting in effects - quality indicators. The study is characterized as an exploratory research with a qualitative approach, accomplished through case studies of coffee activity. The research showed that each production process has its objectives, strategies and critical success factors, making them unique, making it diffi cult to generalize the indicators for all production processes.