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The design and use of performance measurement systems (PMSs) have received considerable attention in recent years. Indeed, industrial performances are now defined in terms of numerous criteria to be synthesized for overall improvement purposes. The analysis of the literature leads to the conclusion that most of the proposed approaches deal with a qualitative approach of this multi-criteria issue. But only a few quantitative models for PMSs have been proposed in order to better monitor the continuous improvement cycle. Among them, the one proposed by the authors, based on a Choquet integral aggregation operator, allows to express an overall performance according to subordination and transverse interactions between the criteria involved. But, as this model is nonlinear, it is useful to define pieces of information aimed at aiding the manager to improve the performance situation. Thus, this article is a contribution to the managers' requirements for optimizing the improvement of the overall performance versus the allocated resources. In this view, indexes of efficiency and predictive improvement are proposed. The approach is applied to a case study submitted by a company manufacturing kitchen and bathroom furniture which wants to upgrade the monitoring of its "environment and quality improvement plan".

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International audienceExpressing the performance of industrial companies is an important feature for their continuous improvement. As the performance concept refers to the objective one, our idea is to relate the performance expression mechanism to that of the objective declaration. We propose a variable tree framework to describe the break-down of objectives and the expression of the performances, highlighting the multicriteria aspect of both the performance and the objectives. Moreover, the temporal aspects of the objective declarations are emphasised, leading to the introduction of both the objective and the performance temporal trajectories. Such trajectories take into account the whole of the temporal horizon that is associated with the achievement of the objective. The link between the provided trees and trajectories is established through the elementary objective notion which corresponds to the leaves of the trees. A conventional recursive depth-first search algorithm is applied to the variable tree for the computation of the corresponding performances, at any considered milestone of the temporal horizon. Finally, the overall throughput time of the hydraulic cylinders manufacturing line of the Bosch Rexroth Company is considered to illustrate the proposed ideas