Criação de um sistema de medição de desempenho para uma empresa de prevenção a fraudes

Carlos Eduardo Holder Martins; Rosana Curvelo de Souza; João Florêncio da Costa Júnior; Manoel Veras de Sousa Neto

doi:10.5585/gep.v14i1.23265

Authors

Carlos Eduardo Holder Martins Universidade Potiguar – UnP http://orcid.org/0000-0002-9795-1894
Rosana Curvelo de Souza Universidade Federal do Rio Grande do Norte – UFRN http://orcid.org/0000-0001-6447-1985
João Florêncio da Costa Júnior Universidade Federal do Rio Grande do Norte – UFRN https://orcid.org/0000-0002-3962-1010
Manoel Veras de Sousa Neto Universidade Federal do Rio Grande do Norte – UFRN https://orcid.org/0000-0002-9836-6873

DOI:

https://doi.org/10.5585/gep.v14i1.23265

Keywords:

Performance measurement system (PMS), Business Process Outsourcing (BPO), Key Performance Indicators (KPIs), Balance Scorecard (BSC)

Abstract

The current article aims to present the development and implementation of a performance measurement system (PMS) for a Brazilian BPO (business process outsourcing) company, a knowledge-intensive service provider that develops fraud prevention solutions. Methodologically, it is a case study of an empirical and qualitative nature, whose data were obtained from bibliographical and documental analysis as well as semi-structured interviews with the company's managers, following a four-step protocol: i) Analysis of pre-established indicators; ii) Definition of critical success factors; iii) Evaluation of preliminary indicators; and iv) Validation of indicators. As main results, objectives and critical success factors were established for decision-making processes in strategic, tactical, and operational areas based on the diagnosis and mapping of management processes, information flow, organizational chart, operational structure as well as company culture. The most valuable indicators for decision-making and their main users were also identified, and an evaluation of the indispensable characteristics of these indicators and their practical applicability was carried out. Finally, the KPIs (key performance indicators) were validated with decision-makers, identifying implementation barriers and their usefulness for the management process. The work presents theoretical and practical contributions, having shown a gap in the literature on companies specialized in BPO, besides offering resources for the development of future PMSs according to criteria validated by practitioners.

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