Mapas da estratégia (parte I)

"Although most companies make some effort to tie their performance measures to the organization’s strategy, these links are often based on management intuition or organizational folklore about these relations rather than rigorous analysis.
...
One important reason for the intuitive approach to choosing performance measures is the absence of any formal attempt to understand how the company’s various financial and non-financial measures are expected to fit together or produce desired strategic results. Many proponents of strategic performance measures argue that companies should develop causal ‘business models’ or ‘value driver maps’ that articulate the cause-and-effect relations among performance measures, and show how improvements in these measures are expected to improve long-term strategic and economic performance. However, less than 30 per cent of the companies we surveyed have developed these strategic ‘business models’ or ‘value driver maps’, and even fewer actually test whether the specific performance measures they have chosen are associated with expected results. In fact, only 21 per cent of the companies we surveyed even attempt to demonstrate that improvements in their strategic performance measures actually influence future financial results."

E na sua empresa:

• monitorizam-se indicadores não-financeiros?
• estão relacionados com a estratégia?

Trechos retirados de "Moving from Strategic Measurement to Strategic Data Analysis" de Christopher D. Ittner e David F. Larcker. Capítulo do livro "Controlling Strategy Management, Accounting, and Performance Measurement" editado por Christopher Chapman.