Selection of representative indicators for international Benchmarking practice
Autor(a) principal: | |
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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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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 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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publishedVersion |
format |
masterThesis |
dc.identifier.uri.fl_str_mv |
http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15699 |
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http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15699 |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal do Cearà |
dc.publisher.program.fl_str_mv |
Programa de PÃs-GraduaÃÃo em LogÃstica e Pesquisa Operacional |
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UFC |
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BR |
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Universidade Federal do Cearà |
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reponame:Biblioteca Digital de Teses e Dissertações da UFC instname:Universidade Federal do Ceará instacron:UFC |
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Biblioteca Digital de Teses e Dissertações da UFC |
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Universidade Federal do Ceará |
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UFC |
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