Análise crítica do modelo de mensuração variável proposto pelo método do EVA

AUTOR(ES)

Eduardo Ribeiro Silva

FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

09/08/2004

RESUMO

This study s objective is to realize a critical analysis of the EVA Variable Remuneration Program, beginning from it s theoretical conception and culminating to the definition and critical analysis of the inherent requisites of the analyzed variable remuneration programs in contrast with the identified requisites in the EVA Variable Remuneration Program. The EVA model shows it s variable remuneration program as a mechanism with the capacity of making managers to think and behave as the company s owners, based on the allegation that the bigger the EVA the bigger the manager s bonus, and the bigger the wealth created to the shareholder. However, this affirmation will be questioned by this dissertation. The research identified that the behavior and the satisfaction of the companies employers are not just tied to the financial questions, but they are also connected to a variety of elements with the capacity of forming a motivated working environment. It was verified in this dissertation that the EVA Variable Remuneration Program partly attends the inherent requisites of the variable remuneration programs

ASSUNTO(S)

valor econômico adicionado salários economic value added wages ciencias contabeis

Documentos Relacionados

• Do EBITDA ao EVA: analise dos indicadores da mensuracao economica; e os reflexos na empresa quando utilizados como base da remuneracao variavel
• Mensuração da governança em cooperativas agropecuárias: proposta de um modelo desenvolvido a partir do EVA
• Algumas diretrizes estatísticas para a avaliação do erro do método na mensuração de variável quantitativa
• Análise crítica dos métodos de mensuração do zumbido
• Análise do modelo de formação baseado em competências proposto pelo instituto de hospitalidade para o consultor do programa qualidade na mesa