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Previous issue date: 2003-12-08 / This paper is a study of a financial performance analysis model through the technical of Data
Envelopment Analysis using the economical and financial indexes from the accountable and
financial analysis. The model proposes the identification and classification, in a limited
universe, of the units named as efficient and inefficient, recognizing the relative efficiency of
each one of them related to the others, having as basis the variables (indexes) pointed as
relevant. Through the analysis of business units (Unimed partnerships), considered on the
model, the study has the aim to analyze the efficiency of each one of these with the use of a
hybrid methodology, which balances the Data Envelopment Analysis and the Accountable
and Financial Analysis. Besides, these results aim to enlarge and add the view of many studies
developed previously about the companies performance using economical and financial
indexes, as the proposal methodology searches for the organizational performance evaluation
through the relation among many economical and financial indexes. Coverage and relevance
themselves of this study are based on the fact that mangers can use the indexes from the
accountable and financial analysis to take decisions related to the strengths, weaknesses,
opportunities and threats that exist in and out of the companies. Besides, the market analysts,
the stakeholders? and stockholder s representatives, can use these information to analyze the
performance of the companies. In this context, the methodology presented shows an index of
efficiency which increases the analysis ability of the managers and of the analysts, because it
simplifies the analysis process to a single decision key instead of the analysis of a row of
indexes that many times have conflicting conclusions. Another justification to this paper
would be the possibility of the practice of benchmarking, regarding the model points among a
group of companies, which ones are the efficient and these ones can serve as reference to the
inefficient companies. / Este trabalho consiste no estudo de um modelo de an?lise de performance financeira a partir
da t?cnica de An?lise Envolt?ria de Dados utilizando os ?ndices econ?mico-financeiros da
an?lise cont?bil-financeira. O modelo prop?e a identifica??o e classifica??o, dentro de um
universo limitado, das unidades consideradas eficientes e das ineficientes, reconhecendo a
efici?ncia relativa de cada uma delas em rela??o ?s outras, tendo como base as vari?veis
(?ndices) identificadas como relevantes. Atrav?s da an?lise de unidades de neg?cio
(cooperativas unimed), consideradas no modelo, o trabalho tem o prop?sito de analisar a
efici?ncia de cada uma destas com o uso de uma metodologia h?brida, que conjuga a An?lise
Envolt?ria de Dados e An?lise Cont?bil-Financeira. Al?m disso, estes resultados visam
ampliar e complementar a vis?o de v?rios estudos desenvolvidos anteriormente sobre a
performance de empresas utilizando ?ndices econ?mico-financeiros, j? que pela metodologia
proposta busca-se a avalia??o do desempenho organizacional atrav?s da rela??o entre diversos
?ndices econ?mico-financeiros. A abrang?ncia e relev?ncia deste estudo est?o no fato de que
os gestores das empresas podem utilizar os ?ndices da an?lise cont?bil-financeira para
tomarem decis?es relativas ?s for?as, fraquezas, oportunidades e amea?as existentes
internamente e externamente ? organiza??o. Al?m disso, os analistas de mercado,
representantes dos stakeholders e dos acionistas, podem se utilizar destas informa??es para
analisar o desempenho das empresas. Neste contexto, a metodologia proposta apresenta um
indicador de efici?ncia que melhora a capacidade de an?lise dos gestores e dos analistas, pois
simplifica o processo de an?lise a um ?nico fator de decis?o ao inv?s da an?lise de uma s?rie
de ?ndices que muitas vezes possuem conclus?es conflitantes. Uma outra justificativa para
este trabalho seria a possibilidade da pr?tica do benchmarking, pois o modelo destaca dentre
um conjunto de empresas, quais s?o as eficientes e estas podem servir de refer?ncia para as
ineficientes.
| Identifer | oai:union.ndltd.org:IBICT/oai:localhost:tede/1002 |
| Date | 08 December 2003 |
| Creators | MACEDO, H?lida Delgado Ribeiro |
| Contributors | Lima, Jorge Cl?udio Cavalcante de Oliveira |
| Publisher | Universidade Federal Rural do Rio de Janeiro, Curso de P?s-Gradua??o em Gest?o e Estrat?gia em Neg?cios, UFRRJ, Brasil, Instituto de Ci?ncias Humanas e Sociais |
| 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 da UFRRJ, instname:Universidade Federal Rural do Rio de Janeiro, instacron:UFRRJ |
| Rights | info:eu-repo/semantics/openAccess |
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