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Previous issue date: 2001-12-11 / The main objective for this thesis is to compare models that evaluate results in order to identify the presence and handling given to the environmental factors and, with this to demonstrate the model that better evaluates the effectiveness of an organization. The work starts with critic of the accounting model and the existence of alternative and competing models for the evaluation results. Among the existing models some of them were intentionally chosen and here they are: Economic Value Added (EVA), Economic Management (GECON), and Balanced Scorecard (BSC). They were selected because they have similarities with relation to the managemental system and the value's measure. This study describes initially the economic environmental: the agents, the economic functions exerted by these, and the incoming environmental pressures. This picture is completed by the identification of the environmental factors. It is ended by a presentation of one model that is based on the environmental factors. After that, the chosen models are, separately, analyzed to understand their theorical conception and their structural and methodological aspects. The model "EVA", which has a simplified language, is a financial tool that is applied to manage and control an organization. The model "GECON", which is conceptually wealthy, shows that it's possible to observe a vast knowledge from many areas, and evaluates the assets of the company from its transactions. The model "BSC" is composed of four sets of pointers that show the formation of the value under some perspectives: finance, customers, internal processes, and the maturation and learning stage. It is a model with management features, going back to the implantation of the strategy, from the focus of the objectives. The comparison between the models looks to answer the following possible problem: among the stated models, which one best reflects the environmental factors in the company's result? Therefore, is the effectiveness more clarified? It is assumed, in such a way, the hypothesis is "if the model shows the environmental factors and the handling based on them, then the evaluation results are clearer to the organization's effectiveness". The accomplishment of the comparative analysis made use of the model of the environmental factors as comparison parameters. With the contrast, it was possible to notice that the models consist of distinct conceptions of the results and the environment, but all are aimed for the continuation of the organization. The conclusion points to the Model "GECON" which better reflects the environmental factors and clarifies the company's effectiveness. Therefore, not rejecting, the formulated hypothesis, once it contains all the environmental factors, it has standards to treat each one of the adopted premises and answer them in the best way. / Esta disserta????o tem por objetivo principal comparar modelos de mensura????o de resultados para identificar a presen??a e o tratamento ministrado aos fatores ambientais e com isto, evidenciar o modelo que melhor avalia a efic??cia da organiza????o. O trabalho tem como ponto de partida as cr??ticas ao modelo cont??bil e ?? exist??ncia de modelos alternativos e concorrentes para mensura????o do resultado. Dentre os modelos existentes escolheu-se intencionalmente os modelos Economic Value Added - EVA, Gest??o Econ??mica - GECON e Balanced Scorecard - BSC por apresentarem similaridades com rela????o ao sistema gerencial e a mensura????o do valor. O estudo descreve inicialmente o ambiente econ??mico: os agentes, as fun????es econ??micas exercidas por estes e as press??es ambientais decorrentes. Completa este quadro a identifica????o dos fatores ambientais. Por fim, ?? apresentado um modelo de resultados com base nos fatores ambientais. Em seguida, s??o analisados, separadamente, os modelos escolhidos para compreender sua concep????o te??rica e seus aspectos estruturais e, metodol??gicos. O Modelo EVA ?? uma ferramenta financeira, aplicada na dire????o e controle das organiza????es, possuindo linguagem simplificada. Sobre o Modelo Gecon pode-se observar que abarca conhecimentos de v??rias ??reas, rico conceitualmente, que mensura a riqueza da empresa a partir das transa????es. O Modelo BSC ?? composto por quatro conjunto de indicadores que mostram a forma????o do valor sob as perspectivas: financeira, dos clientes, dos processos internos e da aprendizagem e crescimento. ?? um modelo com caracter??sticas administrativas, voltado para a implanta????o da estrat??gia, a partir da congru??ncia de objetivos. A compara????o entre os modelos, procura responder ?? seguinte situa????oproblema: dentre os modelos enfocados, qual melhor reflete os fatores ambientais no resultado da empresa, e, por conseguinte, ?? mais explicativo da efic??cia? Assume-se, para tanto, como hip??tese que "se o modelo explicitar os fatores ambientais e o tratamento que os dispensa, ent??o o resultado mensurado ?? mais explicativo da efic??cia da organiza????o." A realiza????o da an??lise comparativa emprega o modelo dos fatores ambientais como par??metro de cotejo. Com a compara????o foi poss??vel notar que os modelos possuem concep????es distintas de resultado e do ambiente, mas todos objetivam a continuidade da organiza????o. As conclus??es apontam para o Modelo Gecon como o que melhor reflete os fatores ambientais e o mais explicativo da efic??cia da empresa. N??o rejeitando, portanto, a hip??tese formulada, uma vez que contem todos os fatores ambientais, possui crit??rios para tratar cada um e responde da melhor forma as premissas adotadas.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/606 |
| Date | 11 December 2001 |
| Creators | Maroni Neto, Ricardo |
| Contributors | Parisi, Claudio, Pereira, Carlos Alberto, Nakamura, Wilson Toshiro |
| 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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