This paper describes the development and application of a method for developing measurements for intangible values in productive systems. Nowadays, mainly in service organizations, intangible values are been used for modeling phenomena, understanding problems, proposing and implementing strategies. From concepts presented in the measurements theory, the philosophy of science and multivariate statistics, an approach for modeling theoretic terms relevant to productive systems is developed. The approach comprises a theoretical mapping of non-manifested variables, definition of constructs, definition of state variables, which can be related to intermediate concepts and supporting manifested variables, which can assume categorical formats, assessed by appropriate techniques like questionnaires. After the definitions, one can represent the focused phenomenon by a path-diagram. If the diagram takes a treelike form, multiple regressions may be used and the mathematical formulation becomes easier. If the diagram takes a systemic form, including circular relationships, a more complex mathematical treatment is required, escaping from the scope of this paper. The proposed approach is illustrated through a case study where the capacity of understanding the Lean Thinking concept was assessed in fifteen passengers transportation companies from Porto Alegre, Brazil. The results are discussed and suggestions for the continuity of the research are presented.
intangible values measurements; theoretical terms modeling; categorical data; lean production
