DATA ENVELOPMENT ANALYSIS (DEA) AS A TOOL FOR EVALUATING THE PERFORMANCE OF THE STRATEGIC MANAGEMENT

• Autor(a) principal: Lopes, Ana Lucia Miranda
• Data de Publicação: 2011
• Outros Autores: Lorenzett, João Roberto, Pereira, Mauricio Fernandes
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2029
• topic: Strategy. Performance. Data Envelopment Analysis.; Estratégia; Desempenho; Data Envelopment Analysis

The goal of this article is to propose a tool to evaluate the performance focusing on corporate strategy. Rumelt (2001) states that the evaluation should be aligned to the companie’s strategy and, therefore, the evaluative process should take into account not only the most obvious aspects related to the short-term business health, but also, and mainly, the most fundamental factors and trends for the company to survive in the chosen organizational field. It is proposed the use of a mathematical programming model that takes into consideration the objectives and goals set by the managers. This model, developed by Charnes, Cooper and Rhodes in 1978, which is called Data Envelopment Analysis (DEA), consists in determining the relative efficiency of a productive unit considering the proximity of an efficiency frontier constructed by the most efficient units of the set studied. The identification of companies that can be used as benchmarks by those considered, according to the model, as inefficient, besides the possibility of using multiple products and multiple inputs are some of the main advantages of the DEA model. Indicators originated from a Balanced Scorecard (BSC) (KAPLAN; NORTON, 1996) model of implementation and strategy control can be used. An evaluation model consisted of seven phases is presented.