RESUMOO uso adequado das informações de desempenho organizacional influencia o próprio desempenho e as capacidades da organização. Na literatura, são destacadas quatro dimensões de uso do Sistema de Medição de Desempenho (SMD): Monitoramento, Atenção no Foco, Tomada de Decisão Estratégica e Legitimidade. Embora o uso do SMD seja frequente nas empresas privadas, poucos estudos têm se preocupado em analisar as razões e adequações do uso do SMD em cooperativas de crédito (CC). Assim, o objetivo deste trabalho é analisar as formas de utilização das informações de desempenho e as suas respectivas finalidades em CC. Na pesquisa de campo, são investigadas três cooperativas que representam as maiores organizações do Brasil. Por meio de pesquisa bibliométrica e qualitativa com múltiplas empresas (caso múltiplo), os executivos foram entrevistados. O estudo bibliométrico forneceu subsídios para propor uma classificação do uso do SMD, bem como a análise de semelhanças e divergências entre as classificações apresentadas na literatura. Na pesquisa, quatro dimensões de uso do SMD foram observadas e confirmadas na gestão das três CC. Também, com base nas entrevistas com os executivos, duas novas dimensões de uso do SMD específico para as CC são sugeridas: Incentivos e Recompensas e Valorização Humana. Palavras-chave:
The paper's goal is to analyze the main predictors of the cost of goods sold based on the Competitors' Cost Analysis Technique and to verify the influence of capital structure and the capital asset on the cost of the goods sold. We collected data from Economatica and Fundamentus databases. We extracted the data from quarterly Balance Sheets and Income Statements by Brazilians companies, such as Biosev S.A., Cosan S.A. and São Martinho S.A. We used the Cost of Goods Sold (CGS) as the dependent variable in two regression models and for the explanatory variables, we used revenue, capital assets and capital structure measured by the total liability divided by total asset plus the debt-to-equity ratio. We conclude that the variable costs have the greatest influence on the cost structure of Biosev S.A. (68% of CGS) and of Cosan S.A. (79% of CGS). Capital structure and capital assets had an impact on the CGS. The capital assets and the total debt ratio plus the equity ratio presented a direct main effect and the debt-to-equity ratio presented a proportionally inverse effect.
PurposeThis work investigates the influence of the organizational life cycle (OLC) on the performance management system (PMS) design and the performance of projects in Brazilian industries of software development.Design/methodology/approachThe study employed descriptive statistics and structural equations modeling on the data and information obtained from 115 Brazilian industries of software development with maturity in project management. Data collection was carried out through a survey applied to managers of the organizations mapped and certified by management maturity models Brazilian software process improvement (MPS-BR) or capability maturity model integration (CMMI).FindingsResults revealed that OLC influences the PMS design dimensions (scope, aggregation and opportunity) and project performance. Regarding effects observed on the performance of projects, only the scope dimension's influence was validated by the analyses, and the other dimensions were not significant considering the investigated sample.Originality/valueThe paper shows evidence of how OLC can influence PMS design and project performance. The analyses can help managers to improve their actions in the PMS design, increasing confidence and generating more robust and sustainable results in the business model.
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