ANALYSIS OF ORGANIZATIONAL PERFORMANCE: PROPOSING A MODEL FOR USING FINANCIAL AND NON-FINANCIAL INDICATORS TO EVALUATE BUSINESS PERFOMANCE

Authors

  • Marcelo Álvaro da Silva Macedo Universidade Federal Rural do Rio de Janeiro
  • Fabrícia de Farias da Silva Universidade Federal Rural do Rio de Janeiro

DOI:

https://doi.org/10.14210/alcance.v12n2.p211-232

Abstract

This work proposes a model for the problem of evaluating and analyzing organizational performance. Using a process of Data Envelopment Analysis (DEA), it sought a Business Performance Indicator (BPI) capable of combining financial and non-financial indicators in the analysis of organizational performance. This search was carried out in a competitive environment, i.e., the indicator found is representative of the sample analyzed, in relative terms. In other words, the indicator for each company is a result not only of its performance, but also of the performance of the other companies analyzed. The sample consisted of 34 companies taken from the 100 Melhores para Trabalhar (100 best companies to work for) and the 500 Maiores e Melhores (500 Biggest and Best) published in Guias Revista Exame (2003).

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Published

2008-09-04

Issue

Vol. 12 No. 2(Mai-Ago) (2005)

Section

Article

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