Um estudo sobre a medição de desempenho organizacional nas concessionárias de veículos automotores localizadas na região metropolitana do Recife

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The purpose of this study is to identify how vehicles concessionaires from Metropolitan area of Recife measure their organizacional performance and wich characteristics of the measurement. To attain the objectives of the reaserch, a review of the literature was included with the objective to gather knowledge on the matter. The data wich served as a basis for the study was obtained through an empirical research, with structured questionnaires, answered by 29 (twenty nine) companies from Metropolitan area of Recife. The results shows that 4 (four) companies investigated use the performance measurement systems proposed in the specialized literature. The mentioned models was the Benchmarking Process and the Balanced Scorecard. The results also shows that some vehicles concessionaries use nonstructuredt method for measuring performance, despite the fact that they consider the measurement of performance an important factor for their businesses. The yield and profit edge are the major perfomance indicators for the decision making process. The Accountant and the managers are the major participants of the production and comunication processes relating to provinding information on performance and the use of performance measurement system is associated with the instruction level of the manager

ASSUNTO(S)

avaliação de desempenho empirical research sistemas de avaliação de desempenho indicadores de desempenho vehicles concessionaires performance measurement systems pesquisa empírica concessionárias de veículos performance measurement performance indicators ciencias contabeis

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