Construction of a performance evaluation model: case study in a small business company of civil construction

被引:0
|
作者
de Archer de Arruda Borges, Ana Paula [1 ]
Coelho, Gabriel Nilson [2 ]
Petri, Sergio Murilo [3 ,4 ]
机构
[1] Fac Borges & Mendonca, Florianopolis, SC, Brazil
[2] Univ Fed Santa Catarina, Ciencias Contabeis, Florianopolis, SC, Brazil
[3] Univ Fed Santa Catarina, Florianopolis, SC, Brazil
[4] Univ Fed Santa Catarina, Engn Prod, Florianopolis, SC, Brazil
来源
关键词
Performance Evaluation; Construction Industry; Balanced Scorecard; Small Company;
D O I
10.7769/gesec.v9i3.697
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
The search for competitive advantages in a scenario that is constantly in economic, political, technological and environmental change is a present need for these organizations. The aim of this study is to propose a performance evaluation model for a small business in the construction industry. The study is an action research, classified as qualitative, descriptive, and applied. The strategic map of the company is using the perspectives of the Balanced Scorecard management tool. Then for each perspective of the methodology, the indicators to be measured have been identified, as well as the current situation and a set of initiatives that will provide the goals achievement. It is understood that the proposal will reshape the enterprise members' attitudes, so that activities, responsibilities, and especially the strategy are highlighted more clearly making managers think about the business in an organized and systematic way. This research differs from similar work once it is focused on studying a small business, which is not usual in the literature, and approaching the subject completely, starting with the strategies, and also presenting the indicators, the current situation, proposing goals and finally suggesting initiatives.
引用
收藏
页码:21 / 45
页数:25
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