Um estudo setorial sobre as relações entre variáveis ambientais externas, modelos de gestão, controles gerenciais e desempenhos das empresas / A sectorial study about the relations of the variable of the business environment, management model, management controls and performance of companies

AUTOR(ES)
DATA DE PUBLICAÇÃO

2010

RESUMO

The combination of external and internal factors, intrinsic to the business environment, can affect a firms performance as well as its management structure. This study xamines the relations of the variables of the external environment (business conditions), lements of the management model, management controls and performance of companies in different sectors. The methodology entailed first defining the hypotheses based on the theoretical constructs found in the literature and then formulating a questionnaire, which was pre-tested in 20 companies before starting the main survey. The full sample consisted of 223 companies (69 engaged mainly in commerce, 80 in industry and 74 in services). The questionnaire was made available at a website for access by the respondents. They consisted of chief executives, other officers or comptrollers, epending on each company, contacted previously by telephone. Of the 223 firms approached, 118 answered the questionnaire. Besides the data from the questionnaires, performance indicators on the companies were obtained from the Maiores e Melhores (Biggest and Best) edition of the Brazilian business magazine Exame. The indicators considered were return on investment (ROI) and operating margin (OM), covering the years from 2005 to 2008. The main survey was carried out between June and ctober 2009, after completing the pre-test between February and April. The data were treated and analyzed with the use of descriptive statistics and modeling with structural equations. The results show that the associations between the external setting and management model in the three business sectors analyzed are significant, mainly in service companies. No significant relationship was found between the management model and performance of the firms in any of the sectors. However, the elements of the management model do significantly affect the types of management controls adopted by the firms in all three sectors, particularly in the industrial sector. The associations were low and cannot be considered as representative in this study. With respect to the relationship between the management controls and performance, the results were salient in the industrial and service sectors but not among commercial firms. On the whole, the thesis attained its objective, demonstrating the relations of the external setting, management model and performance of companies in the commercial, industrial and service sectors.

ASSUNTO(S)

ambiente empresarial performance. controles gerenciais business environment management model modelo de gestão management controls desempenho empresarial

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