Análise comparativa entre modelos de mensuração de resultados : uma abordagem teórica sobre os fatores do ambiente econômico

Abstract

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.