Uma análise da evolução dos indicadores de desempenho e sua utilização de forma integrada

• Autor(a) principal: Verona, João Carlos
• Data de Publicação: 2006
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/1634
• topic: Indicadores de desempenho; Desempenho; Balanco (Contabilidade); Valor economico adicionado; Performance indicators; CNPQ::CIENCIAS HUMANAS

This dissertation studies a group of important performance indicators with the purpose of demonstrating the high importance of comparing and taking into account, in any analysis, finance indicators, non-financial indicators, their relations of cause and effect, how these indicators interact with each other and how they provoke the action of the other indicator. This essay also makes clear the author s intention to state that the best performance indicators are those that can prove the equilibrium (stability) for the company operations and have to be used in an integrated way and throughout the whole organizational structure of the company so as to connect the business strategy to the operational processes. It is also emphasized that the performance indicators must associate the mission and strategy of the company to the whole company s objectives, targets and operational processes. As a conclusion this essay stands out to the readers the high necessity to establish standard rules, clear guidelines for its management, very well defined Politics and Procedures as well as a set of parallel indicators which will help to converge to the major indicator defined by the shareholders. As a recommendation for future works, other studious people and researchers on the subject could certainly deepen their studies and researches on the Indicators by line of business or line of activity, which would certainly be very useful and easy to be applicable within each different market segment since the data uniformity obtained through the similar characteristics of each market segment would, for sure, facilitate the benchmarking besides providing an excellent basis for comparisons within the studied market activity segment, which would lead to a set of standardized indicators