O estudo de um método alternativo de demonstrar o desempenho econômico-financeiro de empresas industriais

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

1991

RESUMO

The purpose of this study is to make a contribution to the techniques which are presently in use for the evaluation of the performance of industrial firms. Basically, the general objective is to apply a new method, called "Radar Chart" to an analysis of the economic and financial performance of a group of companies which belong to the universe of the Brazilian Steel industry and to test the results. The method consists of showing the sums of the financial indexes used for measuring the performance of firms in the form of geometrical figures the areas of which are outlined by the values of the indicators. In this special case the indicators used refer to the 1984 - 1988 period. Performing the tests and analyzing the results it is easy to show that the new method presents several positive aspects. Among other advantages, Radar Charts allow for a rapid visualization and easy interpretation of the results and make it possible to elaborate a clear ranking of the companies tested. 3 The study concludes that Radar Chart is an adequate method to represent and determine the economic and financial performance of profit-oriented companies. Among the conclusions, the study also proposes that further research be done to explore the many possibilities and alternativas presented by the method in more detail.

ASSUNTO(S)

grafico radar avaliação de desempenho empresas industriais

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