This paper presents the development of a new performance system to be applied in an automotive company. Following a literature review on performance systems such as EVA, TOC, TQM, BSC and IC, the original performance system and the company's strategy are discussed, allowing for a more convenient set of indicators to be established and controlled. In addition, this paper presents the development of a method suitable for group analysis on controllable items, based on AHP, providing graphical outputs that can be easily understood and enabling decision makers to be instantly aware of unexpected events. The main benefit of implementing the proposed method is shown. More specifically, we demonstrate that the performance system's management can be performed almost instantly by visual inspection as soon as data is inputted into the system.
Performance system; Strategy; AHP
