Supply chains have become increasingly important for companies to survive in today's competitive market. Theories and methods that contribute to the improvement of their management are important elements of research and development in the field of Industrial Engineering. Considering performance measurement systems as one of these elements, this paper aims to propose a model for alignment between performance measurement systems and its maturity to the maturity levels of supply chain management due to the lack of studies that address the relationship between these two elements. Therefore, performance measurement systems and their maturity, as well as maturity models for supply chain management were studied enabling the creation of a theoretical model of relationship between these two elements. The multiple case study method was applied to three different units of analysis to verify the suitability of the theoretical model proposed. In most of the cases, as the main results of this study, it was identified the existence of a relationship between the maturity of performance measurement system and the maturity of supply chain management although the dimensions of maturity of these two elements are not always at the same development level. The contribution of this model is to present a new approach to the theory of the performance measurement systems in the supply chain management, as well as to provide practitioners with the correct alignment between the maturity of supply chain management and maturity of performance measurement systems.
Performance measurement systems; Supply chain management; Maturity of performance measurement systems; Maturity of supply chain management
