PERFORMANCE ASSESSMENT IN CONTROLLERSHIP POINT OF VIEW
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Publication Date: | 2009 |
Format: | Article |
Language: | por |
Source: | ConTexto |
Download full: | https://seer.ufrgs.br/index.php/ConTexto/article/view/11678 |
Summary: | This paper discourses on Performance Assessment in Controllership point of view. It also makes remarkable considerations regarding the implementation, based on the available literature. First, Performance Assessment is conceived and several interpretations to this expression are made. In the next section, considerations regarding Controllership are made. This tool can contribute in the accomplishment of the mission and of the company objectives because it quickens the generation of useful and necessary information, which allows the managers to take decisions searching for efficacy in business. After that, two tools of management are used as examples, in order to assess the performance of an organization: Seis Sigma (Six Sigma) and BSC (Balanced Scorecard). At last, the conclusion of the paper presents new challenges that impose new views about the current assessment structures. The qualitative benefits reached and the betterment in the economic and financial performance of an organization were pointed. As is seen along the paper, the Performance Assessment is a strategic management and a Business Intelligence approach. |
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PERFORMANCE ASSESSMENT IN CONTROLLERSHIP POINT OF VIEWAVALIAÇÃO DE DESEMPENHO NA VISÃO DA CONTROLADORIAPerformance assessment. Controllership. Management tools.Avaliação de desempenho. Controladoria. Ferramentas de gestão.This paper discourses on Performance Assessment in Controllership point of view. It also makes remarkable considerations regarding the implementation, based on the available literature. First, Performance Assessment is conceived and several interpretations to this expression are made. In the next section, considerations regarding Controllership are made. This tool can contribute in the accomplishment of the mission and of the company objectives because it quickens the generation of useful and necessary information, which allows the managers to take decisions searching for efficacy in business. After that, two tools of management are used as examples, in order to assess the performance of an organization: Seis Sigma (Six Sigma) and BSC (Balanced Scorecard). At last, the conclusion of the paper presents new challenges that impose new views about the current assessment structures. The qualitative benefits reached and the betterment in the economic and financial performance of an organization were pointed. As is seen along the paper, the Performance Assessment is a strategic management and a Business Intelligence approach.: O artigo discorre sobre Avaliação de Desempenho na visão da Controladoria, fazendo considerações relativas à implementação baseadas na literatura disponível. Inicialmente, conceitua-se Avaliação de Desempenho e explicitam-se as diversas interpretações dadas a esse termo. Na seção seguinte, faz-se considerações relativas a Controladoria que surge como instrumento que pode contribuir com o cumprimento da missão e dos objetivos da empresa por objetivar a geração de informações úteis e necessárias aos gestores para as tomadas de decisão na busca da eficácia empresarial. Posteriormente, utilizam-se como exemplo duas ferramentas de gestão para avaliar o desempenho de uma organização: O Seis Sigma e BSC (Balanced Scorecard). Por fim, a última parte destina-se à conclusão do artigo e à apresentação dos novos desafios que impõem um repensamento das estruturas de avaliação hoje existentes. São apontados os benefícios qualitativos alcançados e a melhoria no desempenho econômico-financeiro de uma organização. Como se verá ao longo do artigo, a Avaliação de Desempenho é uma abordagem de gestão estratégica e de Business Intelligence.UFRGS2009-10-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11678ConTexto - Contabilidade em Texto; v. 3 n. 5 (2003): 2º semestre 20032175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11678/6859Julião, Andersoninfo:eu-repo/semantics/openAccess2009-12-18T18:12:31Zoai:seer.ufrgs.br:article/11678Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2009-12-18T18:12:31ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
PERFORMANCE ASSESSMENT IN CONTROLLERSHIP POINT OF VIEW AVALIAÇÃO DE DESEMPENHO NA VISÃO DA CONTROLADORIA |
title |
PERFORMANCE ASSESSMENT IN CONTROLLERSHIP POINT OF VIEW |
spellingShingle |
PERFORMANCE ASSESSMENT IN CONTROLLERSHIP POINT OF VIEW Julião, Anderson Performance assessment. Controllership. Management tools. Avaliação de desempenho. Controladoria. Ferramentas de gestão. |
title_short |
PERFORMANCE ASSESSMENT IN CONTROLLERSHIP POINT OF VIEW |
title_full |
PERFORMANCE ASSESSMENT IN CONTROLLERSHIP POINT OF VIEW |
title_fullStr |
PERFORMANCE ASSESSMENT IN CONTROLLERSHIP POINT OF VIEW |
title_full_unstemmed |
PERFORMANCE ASSESSMENT IN CONTROLLERSHIP POINT OF VIEW |
title_sort |
PERFORMANCE ASSESSMENT IN CONTROLLERSHIP POINT OF VIEW |
author |
Julião, Anderson |
author_facet |
Julião, Anderson |
author_role |
author |
dc.contributor.author.fl_str_mv |
Julião, Anderson |
dc.subject.por.fl_str_mv |
Performance assessment. Controllership. Management tools. Avaliação de desempenho. Controladoria. Ferramentas de gestão. |
topic |
Performance assessment. Controllership. Management tools. Avaliação de desempenho. Controladoria. Ferramentas de gestão. |
description |
This paper discourses on Performance Assessment in Controllership point of view. It also makes remarkable considerations regarding the implementation, based on the available literature. First, Performance Assessment is conceived and several interpretations to this expression are made. In the next section, considerations regarding Controllership are made. This tool can contribute in the accomplishment of the mission and of the company objectives because it quickens the generation of useful and necessary information, which allows the managers to take decisions searching for efficacy in business. After that, two tools of management are used as examples, in order to assess the performance of an organization: Seis Sigma (Six Sigma) and BSC (Balanced Scorecard). At last, the conclusion of the paper presents new challenges that impose new views about the current assessment structures. The qualitative benefits reached and the betterment in the economic and financial performance of an organization were pointed. As is seen along the paper, the Performance Assessment is a strategic management and a Business Intelligence approach. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-10-20 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11678 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11678 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11678/6859 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 3 n. 5 (2003): 2º semestre 2003 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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1799766349231161344 |