Designing a Performance Measurement System: a case study at the Oil and Gas Sector

摘要

Performance Measurement System is already a consecrated tendency among companies concerned with an entire and solid set of metrics, process and system to support performance assessment efficiently. Both academics and practitioners have been interested in the subject in the last decades. However, the academic literature offers few empirical studies at the oil and gas sector. The goal of this paper is to analyze the PMS design at the Downstream Logistics Division of a multinational company in the oil and gas sector based on empirical findings of a longitudinal field study. The paper does not only focus on the system itself (technological parameters), but rather, it examines and highlights the knowledge obtained from designing and preparing the implementation of the PMS, supporting the description of a set of lessons learned through this initiative. The adoption of some practices during design phase in order to anticipate possible implementation problems is also evaluated.