Performance measurement and performance auditing: tools to improve companies' operational efficiency [Medición del desempeño y auditoría de gestión: herramientas para mejorar eficiencia operativa de las empresas]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.120Keywords:
financial administration, financial audit, business managementAbstract
The study, conducted through a review of 16 scientific articles, aims to analyse and evaluate the impact of performance measurement and performance auditing practices on the operational efficiency of business enterprises. Performance auditing is a systematic review conducted by a multidisciplinary team to assess the effectiveness of management in an entity. On the other hand, efficiency indicators, such as lead time and inventory management, help to measure the use of resources. After the analysis, it is concluded that effectiveness indicators allow to define management actions according to environmental conditions, and that managers recognise the need to take corrective actions to improve customer satisfaction, supplier satisfaction and product quality.
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