Uma análise sobre os recursos internos como atributos da eficiência financeira de firmas da indústria automotiva no Brasil no período de 2008 a 2011
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório do Centro Universitário Braz Cubas |
Texto Completo: | https://repositorio.cruzeirodosul.edu.br/handle/123456789/2982 |
Resumo: | The purpose of this present study was performing an analysis based on strategy theory regarding Vision Based on Resources using Data Envelopment Analysis as methodology. In addition to that, the econometric analyzes was performed about the tangible resources from Automotive Sector Industry in Brazil. In this test we sought to identify which organizations internal resources can be measured and combined in order to present a strategic representativeness and a favorable result in financial efficiency within the sector analyzed. The sample had 16 companies from the automotive industry that were cited in a research from Institute of Research Foundation Accounting, Actuarial and Financial that is published in Exame magazine as the 1000 Bigger and Better Brazilian Companies during the period from 2008 to 2011. The dependent variable that was explained was the financial efficiency and as independent variable the internal resources measurable outcomes identified in financial results demonstrated by the companies as the sample. In addition to the research methodology, we sought to explore the bibliographic information, such as books, articles, theses and dissertations. Besides, such as methodology, was made the sectional analysis of the years 2008 to 2011 of 16 companies and also the analysis of the data stacked throughout the period observing the sample as 64 different companies. The companies that have reached efficiency in one of the periods under investigation, and therefore are benchmark for the remaining within the periods were analyzed: Batteries Moura, Borlem, Comil, Fiat Group, Delta, Marcopolo, Master, Randon and Suspensys. By Data Envelopment Analysis was found that efficient firms have fewer employees, pay less wages, have smaller assets, have a higher rate of indebtedness, sell more and are more profitable. By statistical analysis was found that the combination of assets resource with the resource index of indebtedness, when isolated, represents a higher efficiency the other possible combinations. Still, the variable employees was statistically significant at 1% and your increase caused a efficiency reduction. The variable wages was not statistically significant. The Assets variable is significant at 1% and is negative, this way, your increase caused a decrease in the efficiency. And the variables heritage and indebtedness are significant at 1% and both positively impact on efficiency. Face the information found, it can be inferred that it is important the knowledge and management of internal resources as strategic differentiation corroborating the Vision Based on Resources theory. |
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Uma análise sobre os recursos internos como atributos da eficiência financeira de firmas da indústria automotiva no Brasil no período de 2008 a 2011Produtividade industrialEficiência organizacionalAnálise envoltória de dadosBenchmarking (Administração)CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAOThe purpose of this present study was performing an analysis based on strategy theory regarding Vision Based on Resources using Data Envelopment Analysis as methodology. In addition to that, the econometric analyzes was performed about the tangible resources from Automotive Sector Industry in Brazil. In this test we sought to identify which organizations internal resources can be measured and combined in order to present a strategic representativeness and a favorable result in financial efficiency within the sector analyzed. The sample had 16 companies from the automotive industry that were cited in a research from Institute of Research Foundation Accounting, Actuarial and Financial that is published in Exame magazine as the 1000 Bigger and Better Brazilian Companies during the period from 2008 to 2011. The dependent variable that was explained was the financial efficiency and as independent variable the internal resources measurable outcomes identified in financial results demonstrated by the companies as the sample. In addition to the research methodology, we sought to explore the bibliographic information, such as books, articles, theses and dissertations. Besides, such as methodology, was made the sectional analysis of the years 2008 to 2011 of 16 companies and also the analysis of the data stacked throughout the period observing the sample as 64 different companies. The companies that have reached efficiency in one of the periods under investigation, and therefore are benchmark for the remaining within the periods were analyzed: Batteries Moura, Borlem, Comil, Fiat Group, Delta, Marcopolo, Master, Randon and Suspensys. By Data Envelopment Analysis was found that efficient firms have fewer employees, pay less wages, have smaller assets, have a higher rate of indebtedness, sell more and are more profitable. By statistical analysis was found that the combination of assets resource with the resource index of indebtedness, when isolated, represents a higher efficiency the other possible combinations. Still, the variable employees was statistically significant at 1% and your increase caused a efficiency reduction. The variable wages was not statistically significant. The Assets variable is significant at 1% and is negative, this way, your increase caused a decrease in the efficiency. And the variables heritage and indebtedness are significant at 1% and both positively impact on efficiency. Face the information found, it can be inferred that it is important the knowledge and management of internal resources as strategic differentiation corroborating the Vision Based on Resources theory.O presente estudo propôs uma análise com base nos estudos de estratégia sobre a Visão Baseada em Recursos, utilizando a metodologia da Análise por Envoltória de Dados além de análises econométricas sobre os recursos tangíveis e de origem financeira do setor da Indústria Automotiva no Brasil. Nesta verificação procurou-se identificar quais recursos internos das organizações puderam ser mensurados e combinados para ter uma representatividade estratégica e um resultado favorável na eficiência financeira das empresas do referido setor. A amostra compreendeu 16 empresas da indústria automotiva que foram citadas na pesquisa da Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras publicadas nas revistas Maiores e Melhores Exame no período de 2008 a 2011. A variável dependente que se explicou foi a eficiência financeira e como variável independente os recursos internos mensuráveis identificados nos resultados financeiros demonstrados pelas empresas da amostra. Além da metodologia de pesquisa, buscou-se explorar as informações bibliográficas, tais como livros, artigos, teses e dissertações. Ainda, como metodologia, foi feita a análise seccional dos anos de 2008 até 2011 das 16 empresas e também a análise dos dados empilhados de todo o período observando a amostra como 64 empresas diferentes. As empresas que apresentaram eficiência em um dos períodos em análise, e, portanto são referência (benchmark) para as demais dentro dos períodos analisados foram: Baterias Moura, Borlem, Comil, Fiat, Grupo Delga, Marcopolo, Master, Randon e Suspensys. Pela Análise por Envoltória de Dados verificou-se que as empresas eficientes possuem menos empregados, pagam menos salários, possuem ativos e patrimônios menores, possuem um índice de endividamento maior, vendem mais e são mais lucrativas. Pela análise estatística verificou-se que a combinação do recurso ativo com o recurso índice de endividamento, quando isoladas, representam uma eficiência superior às demais possíveis combinações. Ainda, a variável “empregados” se mostrou estatisticamente significativa a 1% e o seu aumento causou uma redução na eficiência. A variável “salários” não foi estatisticamente significativa. A variável ativo é significativa a 1% e é negativa, dessa forma, o seu aumento causou uma diminuição da eficiência. E as variáveis patrimônio e endividamento são significativas a 1% e ambas impactam positivamente a eficiência. Face às informações encontradas, pôde-se inferir que é importante o conhecimento e gestão dos recursos internos como diferenciação estratégica corroborando a Visão Baseada em Recursos.Universidade PositivoBrasilPós-GraduaçãoPrograma de Pós-Graduação em AdministraçãoUPPrates, Rodolfohttp://lattes.cnpq.br/4326106498432347Carvalho, Cleber Soares de2021-10-29T18:37:24Z20132021-10-29T18:37:24Z2013info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttps://repositorio.cruzeirodosul.edu.br/handle/123456789/2982porinfo:eu-repo/semantics/openAccessreponame:Repositório do Centro Universitário Braz Cubasinstname:Centro Universitário Braz Cubas (CUB)instacron:CUB2021-11-03T15:36:10Zoai:repositorio.cruzeirodosul.edu.br:123456789/2982Repositório InstitucionalPUBhttps://repositorio.brazcubas.edu.br/oai/requestbibli@brazcubas.edu.bropendoar:2021-11-03T15:36:10Repositório do Centro Universitário Braz Cubas - Centro Universitário Braz Cubas (CUB)false |
dc.title.none.fl_str_mv |
Uma análise sobre os recursos internos como atributos da eficiência financeira de firmas da indústria automotiva no Brasil no período de 2008 a 2011 |
title |
Uma análise sobre os recursos internos como atributos da eficiência financeira de firmas da indústria automotiva no Brasil no período de 2008 a 2011 |
spellingShingle |
Uma análise sobre os recursos internos como atributos da eficiência financeira de firmas da indústria automotiva no Brasil no período de 2008 a 2011 Carvalho, Cleber Soares de Produtividade industrial Eficiência organizacional Análise envoltória de dados Benchmarking (Administração) CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
title_short |
Uma análise sobre os recursos internos como atributos da eficiência financeira de firmas da indústria automotiva no Brasil no período de 2008 a 2011 |
title_full |
Uma análise sobre os recursos internos como atributos da eficiência financeira de firmas da indústria automotiva no Brasil no período de 2008 a 2011 |
title_fullStr |
Uma análise sobre os recursos internos como atributos da eficiência financeira de firmas da indústria automotiva no Brasil no período de 2008 a 2011 |
title_full_unstemmed |
Uma análise sobre os recursos internos como atributos da eficiência financeira de firmas da indústria automotiva no Brasil no período de 2008 a 2011 |
title_sort |
Uma análise sobre os recursos internos como atributos da eficiência financeira de firmas da indústria automotiva no Brasil no período de 2008 a 2011 |
author |
Carvalho, Cleber Soares de |
author_facet |
Carvalho, Cleber Soares de |
author_role |
author |
dc.contributor.none.fl_str_mv |
Prates, Rodolfo http://lattes.cnpq.br/4326106498432347 |
dc.contributor.author.fl_str_mv |
Carvalho, Cleber Soares de |
dc.subject.por.fl_str_mv |
Produtividade industrial Eficiência organizacional Análise envoltória de dados Benchmarking (Administração) CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
topic |
Produtividade industrial Eficiência organizacional Análise envoltória de dados Benchmarking (Administração) CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
description |
The purpose of this present study was performing an analysis based on strategy theory regarding Vision Based on Resources using Data Envelopment Analysis as methodology. In addition to that, the econometric analyzes was performed about the tangible resources from Automotive Sector Industry in Brazil. In this test we sought to identify which organizations internal resources can be measured and combined in order to present a strategic representativeness and a favorable result in financial efficiency within the sector analyzed. The sample had 16 companies from the automotive industry that were cited in a research from Institute of Research Foundation Accounting, Actuarial and Financial that is published in Exame magazine as the 1000 Bigger and Better Brazilian Companies during the period from 2008 to 2011. The dependent variable that was explained was the financial efficiency and as independent variable the internal resources measurable outcomes identified in financial results demonstrated by the companies as the sample. In addition to the research methodology, we sought to explore the bibliographic information, such as books, articles, theses and dissertations. Besides, such as methodology, was made the sectional analysis of the years 2008 to 2011 of 16 companies and also the analysis of the data stacked throughout the period observing the sample as 64 different companies. The companies that have reached efficiency in one of the periods under investigation, and therefore are benchmark for the remaining within the periods were analyzed: Batteries Moura, Borlem, Comil, Fiat Group, Delta, Marcopolo, Master, Randon and Suspensys. By Data Envelopment Analysis was found that efficient firms have fewer employees, pay less wages, have smaller assets, have a higher rate of indebtedness, sell more and are more profitable. By statistical analysis was found that the combination of assets resource with the resource index of indebtedness, when isolated, represents a higher efficiency the other possible combinations. Still, the variable employees was statistically significant at 1% and your increase caused a efficiency reduction. The variable wages was not statistically significant. The Assets variable is significant at 1% and is negative, this way, your increase caused a decrease in the efficiency. And the variables heritage and indebtedness are significant at 1% and both positively impact on efficiency. Face the information found, it can be inferred that it is important the knowledge and management of internal resources as strategic differentiation corroborating the Vision Based on Resources theory. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013 2013 2021-10-29T18:37:24Z 2021-10-29T18:37:24Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://repositorio.cruzeirodosul.edu.br/handle/123456789/2982 |
url |
https://repositorio.cruzeirodosul.edu.br/handle/123456789/2982 |
dc.language.iso.fl_str_mv |
por |
language |
por |
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 |
Universidade Positivo Brasil Pós-Graduação Programa de Pós-Graduação em Administração UP |
publisher.none.fl_str_mv |
Universidade Positivo Brasil Pós-Graduação Programa de Pós-Graduação em Administração UP |
dc.source.none.fl_str_mv |
reponame:Repositório do Centro Universitário Braz Cubas instname:Centro Universitário Braz Cubas (CUB) instacron:CUB |
instname_str |
Centro Universitário Braz Cubas (CUB) |
instacron_str |
CUB |
institution |
CUB |
reponame_str |
Repositório do Centro Universitário Braz Cubas |
collection |
Repositório do Centro Universitário Braz Cubas |
repository.name.fl_str_mv |
Repositório do Centro Universitário Braz Cubas - Centro Universitário Braz Cubas (CUB) |
repository.mail.fl_str_mv |
bibli@brazcubas.edu.br |
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1798311335718551552 |