Use of non-financial metrics and the role played by agribusiness companies within the supply chain structure

Authors

  • Antônio André Cunha Callado Universidade Federal Rural de Pernambuco.
  • Aldo Leonardo Cunha Callado Universidade Federal da Paraíba.
  • Renata Porto Chaves Centro Universitário Maurício de Nassau

Keywords:

Performance Measurement, Supply Chain Performance, Agribusiness

Abstract

Individual companies may play different roles within the structure of supply chains, as well as present different operational characteristics and skills relating to their respective roles. In this context, the identification of an appropriate set of metrics is not an easy task. The objective of this paper is to investigate the patterns of use of non-financial performance indicators among individual agribusiness companies that play different roles within the supply chain structure. A survey among input suppliers and producers was carried out to investigate a sample of 38 individual agribusiness companies, in which 33 non-financial performance indicators were considered. A structured questionnaire was used for data collection. Senior managers from these companies were asked to inform which non-financial performance indicators have been used. After performing the Fisher’s exact and Mann-Whitney U tests, the results show that both the input suppliers and producers consider customer satisfaction and business partners’ satisfaction as key supply chain performance drivers. Significant evidence relating to specific managerial concerns and significant percentages of use of non-financial metrics from input suppliers were also found, indicating that patterns of use of performance indicators may change along the supply chain structure.

Keywords: performance measurement, supply chain performance, agribusiness.

Author Biographies

Antônio André Cunha Callado, Universidade Federal Rural de Pernambuco.

Professor Associado II do Departamento de Administração a Universidade Federal Rural de Pernambuco. Bacharel em Administração de Empresas pela Universidade de Fortaleza (1990), Mestre em Administração na área de Finanças de Empresas pelo Curso de Mestrado em Administração da Universidade Federal da Paraíba (1994), Doutor em Administração na área de Estratégias Empresariais pelo Programa de Pós-Graduação em Administração da Universidade Federal da Paraíba (2001) e Doutor em Administração na área de Gestão Organizacional (2009) pelo Programa de Pós-Graduação em Administração da Universidade Federal de Pernambuco. Organizador do livro AGRONEGÓCIO (Editora Atlas) e editor do periódico eletrôcnico Custos e @gronegócio on line (referenciado na lista QUALIS de quatro áreas: Adminitrsção, Ciências Contábeis e Turismo, Desenvolvimento Urbano e Regional (Demografia), Engenharias III e Interdisciplinar. Atividades de ensino e pesquisa sobre Custos, Mensuração de Desempenho e Finanças.

Aldo Leonardo Cunha Callado, Universidade Federal da Paraíba.

Departamento de Finanças e Contabilidade.

Renata Porto Chaves, Centro Universitário Maurício de Nassau

Departamento de Administração.

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Published

2015-08-25

Issue

Vol. 12 No. 3 (2015): JUL/SEP

Section

Articles

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