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Previous issue date: 2004-08-09 / This study's objective is to realize a critical analysis of the EVA?? Variable Remuneration Program, beginning from it's theoretical conception and culminating to the definition and critical analysis of the inherent requisites of the analyzed variable remuneration programs in contrast with the identified requisites in the EVA?? Variable Remuneration Program. The EVA?? model shows it's variable remuneration program as a mechanism with the capacity of making managers to think and behave as the company's owners, based on the allegation that the bigger the EVA the bigger the manager's bonus, and the bigger the wealth created to the shareholder. However, this affirmation will be questioned by this dissertation. The research identified that the behavior and the satisfaction of the companies' employers are not just tied to the financial questions, but they are also connected to a variety of elements with the capacity of forming a motivated working environment. It was verified in this dissertation that the EVA?? Variable Remuneration Program partly attends the inherent requisites of the variable remuneration programs / O presente estudo tem o objetivo de realizar a an??lise cr??tica do Programa de Remunera????o Vari??vel EVA??, iniciando por sua concep????o te??rica e culminando na defini????o e an??lise cr??tica dos requisitos inerentes aos programas de remunera????o vari??vel analisados, em contraposi????o aos requisitos identificados no Programa de Remunera????o Vari??vel EVA??. O modelo EVA?? apresenta o seu programa de remunera????o vari??vel como mecanismo capaz de fazer os gestores pensarem e agirem como donos da empresa, sob a alega????o de que quanto maior o EVA, maior o b??nus para o gestor, e maior a riqueza gerada para o acionista. No entanto, esta afirma????o ser?? questionada nesta disserta????o. A pesquisa identificou que o comportamento e a satisfa????o dos funcion??rios de uma empresa n??o est??o relacionados apenas ao car??ter financeiro, e sim a um conjunto de elementos capazes de formar um ambiente de trabalho motivador. Foi verificado nesta disserta????o que o Programa de Remunera????o vari??vel EVA?? atende parcialmente os requisitos inerentes aos programas de remunera????o vari??vel.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/598 |
| Date | 09 August 2004 |
| Creators | Silva, Eduardo Ribeiro |
| Contributors | Parisi, Claudio, Peters, Marcos Reinaldo Severino, Gil, Antonio de Loureiro |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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