Mensuração de desempenho em empresas do setor de incorporação imobiliária: o caso da empresa Tecnisa S.A.

• Autor(a) principal: Castro, Danielle Ribeiro de Freitas
• Data de Publicação: 2011
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26237
• topic: sistema de medição de desempenho; estratégia; indicadores de desempenho; performance measurement system; strategy implementation; performance indicators; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This study examined the characteristics of a Performance Measurement System applied to a business organization since the model developed by Ferreira and Otley (2009), aiming to empirically research its adherence and identify how this model can be used to improve a measurement system in an existent enterprise. This study aimed to reduce the existing gap between theory and practice of management accounting by empirically testing the adherence of a framework. Construction Company Tecnisa was the case investigated and, to answer the research question, a questionnaire based in the authors of the model was used. Nine focused interviews with senior executives and managers of the company were obtained. For data evaluation, the Content Analysis was adopted as well as On-site Observation and Documental Analysis. Although the results have allowed to infer that Tecnisa s current Performance Measurement System serves the needs of the company, it was possible to identify some elements such as measurement of learning and growth perspective, increasing of in time reports, share liquidity, speed of achieving of the goals and use of the corporative TV for disclosure of critical success factors that deserve attention, with which agreement of company s management was obtained. Findings indicate that the model of Ferreira and Otley (2009) is applicable to business reality and useful for evaluating the suitability of a current Performance Measurement System and also to identify points for improvement. Findings suggest that one possible cause for non adherence of the system to the current reality of the company is due to the absence of including performance indicators closely aligned with the goals of investors, which have become an important group of stakeholders after the company's entry on capital market.