Abstract: Starting with an analysis of the financial and
operational indicators that can be found in the specialised literature,
this study aims to contribute to improvements in the performance
measurement systems used when the unit of analysis is the
manufacturing plant. For this a search was done in the highest impact
Journals of Production and Operations Management and
Management Accounting , with the aim of determining the financial
and operational indicators used to evaluate performance when
Advanced Production Practices have been implemented, more
specifically when the practices implemented are Total Quality
Management, JIT/Lean Manufacturing and Total Productive
Maintenance. This has enabled us to obtain a classification of the two
types of indicators based on how much each is used. For the financial
indicators we have also prepared a proposal that can be adapted to
manufacturing plants- accounting features. In the near future we will
propose a model that links practices implementation with financial
and operational indicators and these two last with each other. We aim
to will test this model empirically with the data obtained in the High
Performance Manufacturing Project.