Creation of a performance measurement system for a fraud prevention company

• Autor(a) principal: Holder Martins, Carlos Eduardo
• Data de Publicação: 2023
• Outros Autores: Curvelo de Souza, Rosana, da Costa Júnior, João Florêncio, Veras de Sousa Neto, Manoel
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Gestão e Projetos (GeP)
• Texto Completo: https://periodicos.uninove.br/gep/article/view/23265
• topic: Performance measurement system (PMS); Business Process Outsourcing (BPO); Key Performance Indicators (KPIs); Balance Scorecard (BSC); Sistema de Medição de Desempenho (SMD); Business Process Outsourcing (BPO); Key Performance Indicators (KPI); Fraude

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.