Selection of representative indicators for international Benchmarking practice

Detalhes bibliográficos
Autor(a) principal: Marcos Charles Pinheiro Baltazar
Data de Publicação: 2015
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UFC
Texto Completo: http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15699
Resumo: Benchmarking is considered one of the best performance analysis techniques to drive actions that will lead the company to a higher performance. The data collection phase is the one that requires more time and effort in the practice of benchmarking. The development of a database with pre-defined indicators favors the comparison of the performance of business processes. The objective of this research is to select a set of quantitative indicators of continuous variables for financial benchmarking practice, profitability, innovation and productivity, that are representative for benchmarking practice in Brazil and worldwide. It also aims to ascertain and list financial indicators of profitability, innovation and productivity used by the Benchmarking Index for corporate awards, journals and business support agencies. Representative indicators are those of widespread use in the business environment, easy to collect primary and secondary source and allow a comparison with banks of national and international data. As a methodological reference, we picked up an european benchmarking system - Benchmarking Index - with financial indicators of profitability, innovation and productivity. Through bibliographical research on corporate indicators and documentary research in technical journals, corporate awards and business support agencies, selected a set of indicators to determine the national database. The indicators were validated by application in micro and small enterprises (MSEs), medium and large companies. It was concluded that it is possible to develop a data base for benchmarking with predominantly financial ratios and profitability. It showed up the implementation of difficulty MSE due to failure to follow these indicators, although many of them can collect the indicators. It was observed also that these indicators are available in specialized magazines and have similar concepts, but with variations in composition. Finally, among the proposed indicators that are well spread in the business world, although there is no similar used in the Benchmarking Index, we highlight the indicators EBITDA, EBITDA margin and EBITDA variation.
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spelling info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisSelection of representative indicators for international Benchmarking practice SeleÃÃo de indicadores representativos para prÃtica de Benchmarking internacional2015-09-29Marcos Ronaldo Albertin33431523072http://lattes.cnpq.br/4949918315220854Carlos AmÃrico Leite Moreira32376294304http://lattes.cnpq.br/6222392839472168 Dmontier Pinheiro AragÃo JÃnior64266346387Lauro Chaves Neto23213116300http://lattes.cnpq.br/8670416374494601AbraÃo Freires Saraiva JÃnior00428454321http://lattes.cnpq.br/192942672418732301912765373 http://lattes.cnpq.br/2675358715787344Marcos Charles Pinheiro BaltazarUniversidade Federal do CearÃPrograma de PÃs-GraduaÃÃo em LogÃstica e Pesquisa OperacionalUFCBR VariÃveis quantitativas Dados secundÃrios AnÃlise de desempenho Quantitative variables Secondary data BusinessENGENHARIA DE PRODUCAOBenchmarking is considered one of the best performance analysis techniques to drive actions that will lead the company to a higher performance. The data collection phase is the one that requires more time and effort in the practice of benchmarking. The development of a database with pre-defined indicators favors the comparison of the performance of business processes. The objective of this research is to select a set of quantitative indicators of continuous variables for financial benchmarking practice, profitability, innovation and productivity, that are representative for benchmarking practice in Brazil and worldwide. It also aims to ascertain and list financial indicators of profitability, innovation and productivity used by the Benchmarking Index for corporate awards, journals and business support agencies. Representative indicators are those of widespread use in the business environment, easy to collect primary and secondary source and allow a comparison with banks of national and international data. As a methodological reference, we picked up an european benchmarking system - Benchmarking Index - with financial indicators of profitability, innovation and productivity. Through bibliographical research on corporate indicators and documentary research in technical journals, corporate awards and business support agencies, selected a set of indicators to determine the national database. The indicators were validated by application in micro and small enterprises (MSEs), medium and large companies. It was concluded that it is possible to develop a data base for benchmarking with predominantly financial ratios and profitability. It showed up the implementation of difficulty MSE due to failure to follow these indicators, although many of them can collect the indicators. It was observed also that these indicators are available in specialized magazines and have similar concepts, but with variations in composition. Finally, among the proposed indicators that are well spread in the business world, although there is no similar used in the Benchmarking Index, we highlight the indicators EBITDA, EBITDA margin and EBITDA variation.Considera-se o benchmarking uma das melhores tÃcnicas de anÃlise de desempenho para direcionar aÃÃes que levarÃo a empresa para um desempenho superior. A fase de coleta de dados à a que demanda mais tempo e esforÃo na prÃtica do benchmarking. A elaboraÃÃo de uma base de dados com indicadores prÃ-definidos favorece a comparaÃÃo do desempenho de processos empresariais. O objetivo desta pesquisa à selecionar um grupo de indicadores quantitativos de variÃveis contÃnuas para prÃtica de benchmarking financeiro, de rentabilidade, de inovaÃÃo e de produtividade que sejam representativos para a prÃtica de benchmarking no Brasil e no mundo. Objetiva-se tambÃm averiguar e listar indicadores financeiros, de rentabilidade, de inovaÃÃo e de produtividade utilizados pelo Benchmarking Index, por prÃmios empresariais, revistas especializadas e por ÃrgÃos de apoio empresarial. Indicadores representativos sÃo aqueles de uso disseminado no meio empresarial, de fÃcil coleta em fonte primÃrias e secundÃrias e que permitam a comparaÃÃo com bancos de dados nacionais e internacionais. Como referÃncia metodolÃgica, escolheu-se o sistema de benchmarking europeu - Benchmarking Index - com indicadores financeiros, de rentabilidade, de inovaÃÃo e de produtividade. Por meio de pesquisa bibliogrÃfica sobre indicadores empresariais e de pesquisa documental em revistas tÃcnicas, prÃmios empresariais e ÃrgÃos de apoio empresarial selecionou-se um conjunto de indicadores para compor o banco de dados nacional. Os indicadores foram validados atravÃs de aplicaÃÃo em micro e pequenas empresas (MPE), empresas de mÃdio e de grande porte. Concluiu-se que à possÃvel elaborar uma base de dados para benchmarking com predominÃncia de indicadores financeiros e de rentabilidade. Evidenciou-se a dificuldade de aplicaÃÃo em MPEâs, devido ao fato de estas nÃo acompanharem estes indicadores, embora muitas delas possam coletÃ-los. Observou-se, ainda, que esses indicadores estÃo disponÃveis em revistas especializadas e que apresentam conceitos similares, mas com variaÃÃes na sua composiÃÃo. Por Ãltimo, dentre os indicadores propostos que sÃo bem disseminados no meio empresarial, embora nÃo haja similares utilizado no Benchmarking Index, destacam-se os indicadores EBITDA, margem EBITDA e variaÃÃo EBITDA.CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superiorhttp://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15699application/pdfinfo:eu-repo/semantics/openAccessporreponame:Biblioteca Digital de Teses e Dissertações da UFCinstname:Universidade Federal do Cearáinstacron:UFC2019-01-21T11:28:56Zmail@mail.com -
dc.title.en.fl_str_mv Selection of representative indicators for international Benchmarking practice
dc.title.alternative.pt.fl_str_mv SeleÃÃo de indicadores representativos para prÃtica de Benchmarking internacional
title Selection of representative indicators for international Benchmarking practice
spellingShingle Selection of representative indicators for international Benchmarking practice
Marcos Charles Pinheiro Baltazar
VariÃveis quantitativas
Dados secundÃrios
AnÃlise de desempenho
Quantitative variables
Secondary data
Business
ENGENHARIA DE PRODUCAO
title_short Selection of representative indicators for international Benchmarking practice
title_full Selection of representative indicators for international Benchmarking practice
title_fullStr Selection of representative indicators for international Benchmarking practice
title_full_unstemmed Selection of representative indicators for international Benchmarking practice
title_sort Selection of representative indicators for international Benchmarking practice
author Marcos Charles Pinheiro Baltazar
author_facet Marcos Charles Pinheiro Baltazar
author_role author
dc.contributor.advisor1.fl_str_mv Marcos Ronaldo Albertin
dc.contributor.advisor1ID.fl_str_mv 33431523072
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/4949918315220854
dc.contributor.referee1.fl_str_mv Carlos AmÃrico Leite Moreira
dc.contributor.referee1ID.fl_str_mv 32376294304
dc.contributor.referee1Lattes.fl_str_mv http://lattes.cnpq.br/6222392839472168
dc.contributor.referee2.fl_str_mv Dmontier Pinheiro AragÃo JÃnior
dc.contributor.referee2ID.fl_str_mv 64266346387
dc.contributor.referee3.fl_str_mv Lauro Chaves Neto
dc.contributor.referee3ID.fl_str_mv 23213116300
dc.contributor.referee3Lattes.fl_str_mv http://lattes.cnpq.br/8670416374494601
dc.contributor.referee4.fl_str_mv AbraÃo Freires Saraiva JÃnior
dc.contributor.referee4ID.fl_str_mv 00428454321
dc.contributor.referee4Lattes.fl_str_mv http://lattes.cnpq.br/1929426724187323
dc.contributor.authorID.fl_str_mv 01912765373
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/2675358715787344
dc.contributor.author.fl_str_mv Marcos Charles Pinheiro Baltazar
contributor_str_mv Marcos Ronaldo Albertin
Carlos AmÃrico Leite Moreira
Dmontier Pinheiro AragÃo JÃnior
Lauro Chaves Neto
AbraÃo Freires Saraiva JÃnior
dc.subject.por.fl_str_mv VariÃveis quantitativas
Dados secundÃrios
AnÃlise de desempenho
topic VariÃveis quantitativas
Dados secundÃrios
AnÃlise de desempenho
Quantitative variables
Secondary data
Business
ENGENHARIA DE PRODUCAO
dc.subject.eng.fl_str_mv Quantitative variables
Secondary data
Business
dc.subject.cnpq.fl_str_mv ENGENHARIA DE PRODUCAO
dc.description.sponsorship.fl_txt_mv CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior
dc.description.abstract.por.fl_txt_mv Benchmarking is considered one of the best performance analysis techniques to drive actions that will lead the company to a higher performance. The data collection phase is the one that requires more time and effort in the practice of benchmarking. The development of a database with pre-defined indicators favors the comparison of the performance of business processes. The objective of this research is to select a set of quantitative indicators of continuous variables for financial benchmarking practice, profitability, innovation and productivity, that are representative for benchmarking practice in Brazil and worldwide. It also aims to ascertain and list financial indicators of profitability, innovation and productivity used by the Benchmarking Index for corporate awards, journals and business support agencies. Representative indicators are those of widespread use in the business environment, easy to collect primary and secondary source and allow a comparison with banks of national and international data. As a methodological reference, we picked up an european benchmarking system - Benchmarking Index - with financial indicators of profitability, innovation and productivity. Through bibliographical research on corporate indicators and documentary research in technical journals, corporate awards and business support agencies, selected a set of indicators to determine the national database. The indicators were validated by application in micro and small enterprises (MSEs), medium and large companies. It was concluded that it is possible to develop a data base for benchmarking with predominantly financial ratios and profitability. It showed up the implementation of difficulty MSE due to failure to follow these indicators, although many of them can collect the indicators. It was observed also that these indicators are available in specialized magazines and have similar concepts, but with variations in composition. Finally, among the proposed indicators that are well spread in the business world, although there is no similar used in the Benchmarking Index, we highlight the indicators EBITDA, EBITDA margin and EBITDA variation.
Considera-se o benchmarking uma das melhores tÃcnicas de anÃlise de desempenho para direcionar aÃÃes que levarÃo a empresa para um desempenho superior. A fase de coleta de dados à a que demanda mais tempo e esforÃo na prÃtica do benchmarking. A elaboraÃÃo de uma base de dados com indicadores prÃ-definidos favorece a comparaÃÃo do desempenho de processos empresariais. O objetivo desta pesquisa à selecionar um grupo de indicadores quantitativos de variÃveis contÃnuas para prÃtica de benchmarking financeiro, de rentabilidade, de inovaÃÃo e de produtividade que sejam representativos para a prÃtica de benchmarking no Brasil e no mundo. Objetiva-se tambÃm averiguar e listar indicadores financeiros, de rentabilidade, de inovaÃÃo e de produtividade utilizados pelo Benchmarking Index, por prÃmios empresariais, revistas especializadas e por ÃrgÃos de apoio empresarial. Indicadores representativos sÃo aqueles de uso disseminado no meio empresarial, de fÃcil coleta em fonte primÃrias e secundÃrias e que permitam a comparaÃÃo com bancos de dados nacionais e internacionais. Como referÃncia metodolÃgica, escolheu-se o sistema de benchmarking europeu - Benchmarking Index - com indicadores financeiros, de rentabilidade, de inovaÃÃo e de produtividade. Por meio de pesquisa bibliogrÃfica sobre indicadores empresariais e de pesquisa documental em revistas tÃcnicas, prÃmios empresariais e ÃrgÃos de apoio empresarial selecionou-se um conjunto de indicadores para compor o banco de dados nacional. Os indicadores foram validados atravÃs de aplicaÃÃo em micro e pequenas empresas (MPE), empresas de mÃdio e de grande porte. Concluiu-se que à possÃvel elaborar uma base de dados para benchmarking com predominÃncia de indicadores financeiros e de rentabilidade. Evidenciou-se a dificuldade de aplicaÃÃo em MPEâs, devido ao fato de estas nÃo acompanharem estes indicadores, embora muitas delas possam coletÃ-los. Observou-se, ainda, que esses indicadores estÃo disponÃveis em revistas especializadas e que apresentam conceitos similares, mas com variaÃÃes na sua composiÃÃo. Por Ãltimo, dentre os indicadores propostos que sÃo bem disseminados no meio empresarial, embora nÃo haja similares utilizado no Benchmarking Index, destacam-se os indicadores EBITDA, margem EBITDA e variaÃÃo EBITDA.
description Benchmarking is considered one of the best performance analysis techniques to drive actions that will lead the company to a higher performance. The data collection phase is the one that requires more time and effort in the practice of benchmarking. The development of a database with pre-defined indicators favors the comparison of the performance of business processes. The objective of this research is to select a set of quantitative indicators of continuous variables for financial benchmarking practice, profitability, innovation and productivity, that are representative for benchmarking practice in Brazil and worldwide. It also aims to ascertain and list financial indicators of profitability, innovation and productivity used by the Benchmarking Index for corporate awards, journals and business support agencies. Representative indicators are those of widespread use in the business environment, easy to collect primary and secondary source and allow a comparison with banks of national and international data. As a methodological reference, we picked up an european benchmarking system - Benchmarking Index - with financial indicators of profitability, innovation and productivity. Through bibliographical research on corporate indicators and documentary research in technical journals, corporate awards and business support agencies, selected a set of indicators to determine the national database. The indicators were validated by application in micro and small enterprises (MSEs), medium and large companies. It was concluded that it is possible to develop a data base for benchmarking with predominantly financial ratios and profitability. It showed up the implementation of difficulty MSE due to failure to follow these indicators, although many of them can collect the indicators. It was observed also that these indicators are available in specialized magazines and have similar concepts, but with variations in composition. Finally, among the proposed indicators that are well spread in the business world, although there is no similar used in the Benchmarking Index, we highlight the indicators EBITDA, EBITDA margin and EBITDA variation.
publishDate 2015
dc.date.issued.fl_str_mv 2015-09-29
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dc.publisher.none.fl_str_mv Universidade Federal do CearÃ
dc.publisher.program.fl_str_mv Programa de PÃs-GraduaÃÃo em LogÃstica e Pesquisa Operacional
dc.publisher.initials.fl_str_mv UFC
dc.publisher.country.fl_str_mv BR
publisher.none.fl_str_mv Universidade Federal do CearÃ
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