APPLICATION OF VARIABLE REMUNERATION DEVELOPED FROM A PANEL OF STRATEGIC PERFORMANCE MEASURES: A CASE STUDY AT A RETAILER AUTOMATIVE PARTS COMPANY

Detalhes bibliográficos
Autor(a) principal: Faia, Valter da Silva
Data de Publicação: 2014
Outros Autores: Rosa, Paulo Moreira da, da Silva, Almir Teles, Pires, José Santo Dal Bem
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/36993
Resumo: The adoption of strategic remuneration systems allows the organization to align the individual goals of its employees with the organization’s goals generating a alignment and converging all the efforts to the same results. From this context, this study aimed to develop a strategic remuneration system from a performance evaluation system by the balanced scorecard model to a retail company of automotive parts and accessories segment. This paper refers to a case study, with descriptive nature and qualitative approach. After the definition of the matrix which it was developed the measures and weights for each department, it was adopted the model of remuneration partly fixed and partly variable through awards, except for the commercial department. The value of the award is set from the result of the performance evaluation calculating by the sum of the points earned in each measure. For sellers, besides the award, they also receive commission for sales in each product lines.
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spelling APPLICATION OF VARIABLE REMUNERATION DEVELOPED FROM A PANEL OF STRATEGIC PERFORMANCE MEASURES: A CASE STUDY AT A RETAILER AUTOMATIVE PARTS COMPANYAPLICAÇÃO DA REMUNERAÇÃO VARIÁVEL DESENVOLVIDA A PARTIR DE UM PAINEL DE INDICADORES ESTRATÉGICOS DE DESEMPENHO: UM ESTUDO DE CASO EM UMA EMPRESA VAREJISTA DE AUTOPEÇASBalanced ScorecardAutomative Parts CompanyPanel of measuresStrategic remunerationPerformance evaluation systemBalanced scorecardEmpresa de peças automotivasPainel de indicadoresRemuneração estratégicaSistema de avaliação de desempenhoThe adoption of strategic remuneration systems allows the organization to align the individual goals of its employees with the organization’s goals generating a alignment and converging all the efforts to the same results. From this context, this study aimed to develop a strategic remuneration system from a performance evaluation system by the balanced scorecard model to a retail company of automotive parts and accessories segment. This paper refers to a case study, with descriptive nature and qualitative approach. After the definition of the matrix which it was developed the measures and weights for each department, it was adopted the model of remuneration partly fixed and partly variable through awards, except for the commercial department. The value of the award is set from the result of the performance evaluation calculating by the sum of the points earned in each measure. For sellers, besides the award, they also receive commission for sales in each product lines.A adoção de sistemas de remuneração estratégicos permite à organização alinhar as metas individuais de seus colaboradores às metas da organização, obtendo um alinhamento e convergindo esforços para metas comuns. A partir desse contexto, o presente trabalho objetiva desenvolver um sistema de remuneração variável por meio de um sistema de avaliação de desempenho pelo modelo do balanced scorecard para uma empresa varejista do ramo de peças e acessórios automotivos. O trabalho consiste em um estudo de caso, de natureza descritiva e abordagem qualitativa. A partir da definição da matriz em que são definidos os indicadores e pesos para cada departamento, adota-se o modelo de remuneração em parte fixa e em parte variável, através de premiação, exceto para o departamento comercial. O valor da premiação é definido a partir do resultado de avaliação de desempenho, calculado pela soma dos pontos conquistados em cada indicador. Os vendedores, além da premiação, recebem comissão pelas vendas em cada linha de produtos. UFRGS2014-04-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/36993ConTexto - Contabilidade em Texto; v. 14 n. 26 (2014): jan./abr. 20142175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/36993/pdf_18Faia, Valter da SilvaRosa, Paulo Moreira dada Silva, Almir TelesPires, José Santo Dal Beminfo:eu-repo/semantics/openAccess2014-05-02T20:47:48Zoai:seer.ufrgs.br:article/36993Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2014-05-02T20:47:48ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv APPLICATION OF VARIABLE REMUNERATION DEVELOPED FROM A PANEL OF STRATEGIC PERFORMANCE MEASURES: A CASE STUDY AT A RETAILER AUTOMATIVE PARTS COMPANY
APLICAÇÃO DA REMUNERAÇÃO VARIÁVEL DESENVOLVIDA A PARTIR DE UM PAINEL DE INDICADORES ESTRATÉGICOS DE DESEMPENHO: UM ESTUDO DE CASO EM UMA EMPRESA VAREJISTA DE AUTOPEÇAS
title APPLICATION OF VARIABLE REMUNERATION DEVELOPED FROM A PANEL OF STRATEGIC PERFORMANCE MEASURES: A CASE STUDY AT A RETAILER AUTOMATIVE PARTS COMPANY
spellingShingle APPLICATION OF VARIABLE REMUNERATION DEVELOPED FROM A PANEL OF STRATEGIC PERFORMANCE MEASURES: A CASE STUDY AT A RETAILER AUTOMATIVE PARTS COMPANY
Faia, Valter da Silva
Balanced Scorecard
Automative Parts Company
Panel of measures
Strategic remuneration
Performance evaluation system
Balanced scorecard
Empresa de peças automotivas
Painel de indicadores
Remuneração estratégica
Sistema de avaliação de desempenho
title_short APPLICATION OF VARIABLE REMUNERATION DEVELOPED FROM A PANEL OF STRATEGIC PERFORMANCE MEASURES: A CASE STUDY AT A RETAILER AUTOMATIVE PARTS COMPANY
title_full APPLICATION OF VARIABLE REMUNERATION DEVELOPED FROM A PANEL OF STRATEGIC PERFORMANCE MEASURES: A CASE STUDY AT A RETAILER AUTOMATIVE PARTS COMPANY
title_fullStr APPLICATION OF VARIABLE REMUNERATION DEVELOPED FROM A PANEL OF STRATEGIC PERFORMANCE MEASURES: A CASE STUDY AT A RETAILER AUTOMATIVE PARTS COMPANY
title_full_unstemmed APPLICATION OF VARIABLE REMUNERATION DEVELOPED FROM A PANEL OF STRATEGIC PERFORMANCE MEASURES: A CASE STUDY AT A RETAILER AUTOMATIVE PARTS COMPANY
title_sort APPLICATION OF VARIABLE REMUNERATION DEVELOPED FROM A PANEL OF STRATEGIC PERFORMANCE MEASURES: A CASE STUDY AT A RETAILER AUTOMATIVE PARTS COMPANY
author Faia, Valter da Silva
author_facet Faia, Valter da Silva
Rosa, Paulo Moreira da
da Silva, Almir Teles
Pires, José Santo Dal Bem
author_role author
author2 Rosa, Paulo Moreira da
da Silva, Almir Teles
Pires, José Santo Dal Bem
author2_role author
author
author
dc.contributor.author.fl_str_mv Faia, Valter da Silva
Rosa, Paulo Moreira da
da Silva, Almir Teles
Pires, José Santo Dal Bem
dc.subject.por.fl_str_mv Balanced Scorecard
Automative Parts Company
Panel of measures
Strategic remuneration
Performance evaluation system
Balanced scorecard
Empresa de peças automotivas
Painel de indicadores
Remuneração estratégica
Sistema de avaliação de desempenho
topic Balanced Scorecard
Automative Parts Company
Panel of measures
Strategic remuneration
Performance evaluation system
Balanced scorecard
Empresa de peças automotivas
Painel de indicadores
Remuneração estratégica
Sistema de avaliação de desempenho
description The adoption of strategic remuneration systems allows the organization to align the individual goals of its employees with the organization’s goals generating a alignment and converging all the efforts to the same results. From this context, this study aimed to develop a strategic remuneration system from a performance evaluation system by the balanced scorecard model to a retail company of automotive parts and accessories segment. This paper refers to a case study, with descriptive nature and qualitative approach. After the definition of the matrix which it was developed the measures and weights for each department, it was adopted the model of remuneration partly fixed and partly variable through awards, except for the commercial department. The value of the award is set from the result of the performance evaluation calculating by the sum of the points earned in each measure. For sellers, besides the award, they also receive commission for sales in each product lines.
publishDate 2014
dc.date.none.fl_str_mv 2014-04-29
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/36993
url https://seer.ufrgs.br/index.php/ConTexto/article/view/36993
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/36993/pdf_18
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 UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 14 n. 26 (2014): jan./abr. 2014
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
_version_ 1799766349707214848

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