Modelo conceitual e funcional de identificação e acumulação de resultados para a mensuração de rentabilidade por cliente: Uma proposta para empresa de saúde ocupacional.

Abstract

The present study’s objective was to propose a conceptual and functional model that provides economic-financial management of the client portfolio for a company in the Occupational Health segment through the Parisi’s Model of Identification and Accumulation of Outcome (MIAR) (1995) using Bunge’s modeling approach (1974) as the theoretical basis. According to WHO (World Health Organization), a person’s health is the most complete physical, mental and social welfare. In this context, the Companies in the Occupational Health segment have not only financial purpose but, in this context, they also have an intrinsic mission to provide quality services that are capable of generating relevant benefits to society. An organization needs to be well prepared to face challenges and turbulences in order to perpetuate over time in a highly competitive and globalized market. And to do so, it is imperative that the company effectively knows its own strengths and weaknesses. This study aims to provide the organization with more accurate information for decision making and, consequently, improving its financial efficiency management by deepening the organization and its clients’ profitability analysis. The chosen methodology was the interventionist research that allowed the approximation between practitioners and the researcher, thus generating benefits for both, the organization - with the implantation of an appropriate system according to its necessity - and the academy as well by enabling a work development in a field that it is still little explored in the Occupational Health segment. This research made possible to implement an adequate system for the organization’s economic and financial management, allowing a better understanding of its customers’ profitability, therefore identifying which clients bring the best results and avoid the concentration in a few ones therefore provides more accurate information for decision making in a timely manner to leverage its economic outcome and to translate the model into a structured management support system.