• Abstract

    ANALYSIS OF ORGANIZATIONAL PERFORMANCE: PROPOSING A MODEL FOR USING FINANCIAL AND NON-FINANCIAL INDICATORS TO EVALUATE BUSINESS PERFOMANCE

    DOI 10.14210/alcance.v12n2.p211-232
    Published date: 04/09/2008
    This work proposes a model for the problem of evaluating and analyzing organizational performance. Using a process of Data Envelopment Analysis (DEA), it sought a Business Performance Indicator (BPI) capable of combining financial and non-financial indicators in the analysis of organizational performance. This search was carried out in a competitive environment, i.e., the indicator found is representative of the sample analyzed, in relative terms. In other words, the indicator for each company is a result not only of its performance, but also of the performance of the other companies analyzed. The sample consisted of 34 companies taken from the 100 Melhores para Trabalhar (100 best companies to work for) and the 500 Maiores e Melhores (500 Biggest and Best) published in Guias Revista Exame (2003).

Revista Alcance

Revista Alcance is a Brazilian free access journal, published every four months, linked to the Graduate Program in Administration and the Professional Master’s degree in Administration, Internationalization and Logistics Program of the University of Vale do Itajaí – Univali. We seek to publish theoretical-empirical and technological articles in the areas of Business Administration. Different theoretical and methodological perspectives are welcome, as long as they are consistent with and relevant to the development of the area.

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