| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 2.63 MB | Adobe PDF |
Abstract(s)
O presente estudo de investigação tem como objetivo aferir o papel dos value drivers como métricas de desempenho nas empresas portuguesas: o seu modo de funcionamento (efeito, monitorização e ações corretivas adjacentes) e de que maneira são relevantes no apoio à decisão e na gestão estratégica das organizações portuguesas. A dissertação inicia-se com a definição de value drivers. Estes indicadores podem ser definidos como como qualquer variável que produza impacto no valor da organização, ou como fatores internos e externos que permitem a criação ou diminuição de valor da empresa (Wendee, 2011). São indicadores que atraem e motivam shareholders, stakeholders, gestores e administradores numa organização (Wendee, 2011). Estes indicadores podem ser tangíveis, como por exemplo, o retorno do investimento, o crescimento, o retorno do capital investido, retorno dos ativos, ou intangíveis, como a vantagem competitiva, a notoriedade, formas de propriedade intelectual e o capital humano, entre outros. Posteriormente é definido o valor de uma empresa, métodos de avaliação, a sua relação com value drivers e por fim a avaliação de desempenho. A título de enquadramento, colocando-se a principal questão de estudo no universo de empresas portuguesas, começa por se caraterizar o tecido empresarial português, a demografia das empresas que o compõem e os principais indicadores económicos. Para dar resposta às questões de investigação, procede-se a uma análise qualitativa, com recurso à elaboração de um guião e à realização de entrevistas a posições de referência em empresas portuguesas de diferentes setores e dimensões, para uma amostra mais abrangente. Posteriormente, procede-se ao tratamento e análise da informação recolhida. Os entrevistados demonstraram conhecimento sobre o conceito de value drivers, demonstraram que integravam o método de avaliação de desempenho da empresa da qual fazem parte, classificaram o seu grau de importância no dia a dia das empresas e referiram alguns exemplos práticos da sua utilidade.
This research study aims to assess the role of value drivers as performance metrics in Portuguese companies: their way of functioning (effect, monitoring and adjacent corrective actions) and how they are relevant in decision support and strategic management of Portuguese organizations. The dissertation begins with the definition of value drivers. These indicators can be defined as any variable that produces an impact on the value of the organization, or as internal and external factors that allow the creation or decrease of the company's value (Wendee, 2011). They are indicators that attract and motivate shareholders, stakeholders, managers and administrators in an organization (Wendee, 2011). These indicators can be tangible, such as return on investment, growth, return on invested capital, return on assets, or intangibles such as competitive advantage, notoriety, forms of intellectual property and human capital, among others. Later is defined the value of a company, evaluation methods, its relationship with value drivers and finally the performance evaluation. By way of framework, as the main study question is placed in the universe of Portuguese companies, it starts by characterizing the Portuguese business environment, the demography of companies and the main economic indicators. To answer the research questions, a qualitative analysis is carried out, where the elaboration of a script and interviews to reference positions in Portuguese companies of different sectors and dimensions was used in order to obtain a more comprehensive sample. Subsequently, the information collected is processed and analyzed. The interviewees demonstrated knowledge about the concept of value drivers, demonstrated that they were part of the performance evaluation method of the company of which they are part, classified their degree of importance in the day-to-day life of the companies and mentioned some practical examples of their usefulness.
This research study aims to assess the role of value drivers as performance metrics in Portuguese companies: their way of functioning (effect, monitoring and adjacent corrective actions) and how they are relevant in decision support and strategic management of Portuguese organizations. The dissertation begins with the definition of value drivers. These indicators can be defined as any variable that produces an impact on the value of the organization, or as internal and external factors that allow the creation or decrease of the company's value (Wendee, 2011). They are indicators that attract and motivate shareholders, stakeholders, managers and administrators in an organization (Wendee, 2011). These indicators can be tangible, such as return on investment, growth, return on invested capital, return on assets, or intangibles such as competitive advantage, notoriety, forms of intellectual property and human capital, among others. Later is defined the value of a company, evaluation methods, its relationship with value drivers and finally the performance evaluation. By way of framework, as the main study question is placed in the universe of Portuguese companies, it starts by characterizing the Portuguese business environment, the demography of companies and the main economic indicators. To answer the research questions, a qualitative analysis is carried out, where the elaboration of a script and interviews to reference positions in Portuguese companies of different sectors and dimensions was used in order to obtain a more comprehensive sample. Subsequently, the information collected is processed and analyzed. The interviewees demonstrated knowledge about the concept of value drivers, demonstrated that they were part of the performance evaluation method of the company of which they are part, classified their degree of importance in the day-to-day life of the companies and mentioned some practical examples of their usefulness.
Description
Keywords
Métricas de desempenho Avaliação de desempenho Valor Value drivers Performance metrics Performance management Value