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Book part
Publication date: 20 November 2020

J. E. Yalico, M. B. Ortíz, J. A. Larco, A. Gallegos and C. Antonini

The key performance indicators (KPIs) are frequently used in organizations, and they help to transmit the strategy at all levels of the organization. However, the implementation…

Abstract

The key performance indicators (KPIs) are frequently used in organizations, and they help to transmit the strategy at all levels of the organization. However, the implementation of these indicators in small- and medium-sized companies remains a challenge. Many studies reveal two challenges faced by these firms, the lack of knowledge about the KPIs and the lack of alignment of these with the business strategy. For this reason, this chapter investigated the current level of knowledge about KPIs in managers of small and medium enterprises in the wood and timber sector in Peru.

The level of knowledge was measured using the framework of Bloom's Taxonomy in 21 firms. The use and importance that managers assign to performance indicators were evaluated, in order to identify gaps that exist between the strategy and its use.

The results of a survey study show a high degree of variability in the knowledge of KPI-related concepts as well as an average low level of usage. The importance attributed to KPIs was seen as a necessary but not sufficient condition for attaining higher levels of KPI usage.

Abstract

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A Sustainability Assessment
Type: Book
ISBN: 978-1-78743-481-3

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Sustainability Assessment
Type: Book
ISBN: 978-1-78743-481-3

Book part
Publication date: 12 November 2018

Luis Chicaiza-Vaca Jorge and Andrés Hidalgo-Carvajal David

The fast growth of urban areas in major cities worldwide is undoubtedly one of the biggest concerns for city officials. In Latin America, data show that currently 81% of its…

Abstract

The fast growth of urban areas in major cities worldwide is undoubtedly one of the biggest concerns for city officials. In Latin America, data show that currently 81% of its inhabitants live in urban areas, and calculations forecast an increase in this percentage. In this context, urban logistics would become increasingly important in the overall performance of the region and its cities. The main objective of this study was to develop a set of key performance indicators (KPIs) to complement the square kilometer (km2) methodology developed by MIT, applying it in a highly intensive HORECA (hotels, restaurant, coffee shops) area known as “Zona T (The T Zone)” in Bogotá, Colombia, as this is a critical area where distribution needs to be performed at its best. Data such as shop inventory (stores, restaurants, drugstores, etc.), vehicle counting (cars, buses, motorbikes, trucks, etc.), product deliveries (by type: perishables, groceries, cleaning supplies, etc.), and traffic disruptions were collected through observation. Based on literature review and results of the study, 13 KPIs are proposed in three categories: operational (average distance and store coverage, service time & service rate, store density, delivery points, easiness for delivery and vehicle delivery factor), energy and environmental (fuel consumption and emissions), and traffic (traffic density, speed and traffic per lane). The main results show a 62-m average distance from truck to store, service time of 18:36 min, 1.019 gal and 9.1 kg CO2e of fuel consumption and emission, respectively, traffic density of 421 vehicles/h, and other results described throughout the document.

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Supply Chain Management and Logistics in Latin America
Type: Book
ISBN: 978-1-78756-804-4

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Book part
Publication date: 5 November 2021

Raúl Sánchez Francés, Silvia Gómez Valle, Nuria García Rueda, Benedetta Lucchitta and Edoardo Croci

Nature-based solutions (NBS) generate different impacts at the urban scale, such as the ability to regulate water or store carbon, comparable to traditional, gray infrastructures…

Abstract

Nature-based solutions (NBS) generate different impacts at the urban scale, such as the ability to regulate water or store carbon, comparable to traditional, gray infrastructures in a more cost-efficient way. On the other hand, by their intrinsic nature, NBS do deliver a series of other services that are commonly defined as social, economic, and environmental cobenefits. These benefits are not always valued in a consistent and complete way, so there is the need to compile a more comprehensive evidence base on the social, economic, and environmental effectiveness of NBS. The chapter attempts to identify a categorization of the existing NBS and define the ecosystem services (ES) provided by them. Furthermore, starting from the results achieved through the definition of the existing NBS frameworks assessment, the chapter will identify a set of key performance indicators KPIs, based on the ES produced by NBS, to measure the economic, social, and environmental benefits generated in by NBS at the urban level taking into account their multifunctional character. In total, 66 key performance indicators have been individuated: 3 for provisioning services, 38 for regulating services, 17 for cultural services, and 8 for supporting services. Each indicator has been associated to a category of ES in order to measure and evaluate the performances of NBS implemented in cities.

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Nature-Based Solutions for More Sustainable Cities – A Framework Approach for Planning and Evaluation
Type: Book
ISBN: 978-1-80043-637-4

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Book part
Publication date: 20 November 2020

J. García Castillo, A. M. Castañeda Velásquez, A. Cárdenas Hurtado, J. D. Suárez Moreno and D. F. Prato

Since 2016, organized retailers in Colombia have struggled against a new retail format: Hard-discount stores. This sales channel fulfills essential shopping basket products with…

Abstract

Since 2016, organized retailers in Colombia have struggled against a new retail format: Hard-discount stores. This sales channel fulfills essential shopping basket products with consistent low prices. To be competitive and preserve their market position, organized retailers must improve their processes and their pricing decisions. Promotions and discounts have been considered as an effective alternative to compete. This study analyzes the impact of joint prices decisions over the individual and global financial key performance indicators when a collaborative strategy is adopted. Our case study comprises a supermarket chain Colombian retailer and a consumer packaged-goods manufacturer to analyze its supply chain performance. The analysis considers different product categories (food, personal care, and cosmetics) and country regions. The results highlight that benefits are unequally distributed along different echelons and supply chain performance is affected when pricing decisions are made independently.

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Supply Chain Management and Logistics in Emerging Markets
Type: Book
ISBN: 978-1-83909-333-3

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Book part
Publication date: 17 February 2011

Suresh Cuganesan and Jerome Donovan

A number of studies across a variety of disciplines call for further research investigating the factors that influence performance measurement (PM) systems and practices. Despite…

Abstract

A number of studies across a variety of disciplines call for further research investigating the factors that influence performance measurement (PM) systems and practices. Despite management control systems (MCS) comprising performance measurement as one of its elements, the influence of MCS on PM systems and practices has received little attention. This study attempts to address this need by examining the associations between MCS and PM practices through a survey of large Australian organisations, with MCS characterised in terms of Simons’ (1991; 1995) levers of control (LOC) framework and the objects-of-control (OOC) framework (Emmanuel et al., 1990; Merchant and Van der Stede, 2007). We find that MCS approaches and the specific LOC and OOC that these comprise influence both the purpose for which PM systems are used and the selection of KPIs, but has little influence on the use of benchmarking. Also, diagnostic MCS are associated with the design of causally structured PM systems while results-focused MCS are linked with an absence of structure. Adding to the findings are evidence that interactive LOC are not associated with strategic learning, validation and the use of causality in PM systems.

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Advances in Management Accounting
Type: Book
ISBN: 978-0-85724-817-6

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Mandatory and Discretional Non-financial Disclosure after the European Directive 2014/95/EU
Type: Book
ISBN: 978-1-83982-504-0

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Servitization Strategy and Managerial Control
Type: Book
ISBN: 978-1-78714-845-1

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Sustainability Assessment
Type: Book
ISBN: 978-1-78743-481-3

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