Estruturação de um modelo de avaliação de desempenho organizacional para uma microempresa comercial

Abstract

Small and medium businesses faces adversity that hinder its management. In this context appear the research question that guides this work: What financial and non financial indicators should be considered to evaluate the performance of a commercial micro-enterprise? In order to answer this question accur the purpose of this study is to structure an organizational performance assessment model for SBB Clothing and Shoes Company through financial and non-financial indicators. As a task to solve the research problem and reach the proposed objectives, the Multicriteria Methodology Support constructivist decision (MCDA-C) as an intervention instrument was chosen. In the design process of the proposed model the following results were obtained: (i) the development of 38 primary elements of evaluation; (ii) the identification of two areas of concern: management and market; (iii) the construction of 4 maps of ways: human resources, result, customers and products; (iv) the construction of 9 points of fundamental view: motivation, productivity, floating capital, internal processes, customer loyalty, active customers, new customers, quality product and inventory; and (v) construction of 54 performance indicators, 15 financial and 39 non-financial. As conclusion is possible to develop a performance evaluation model for a micro- enterprise to support their decision-making process and thereby overcome their management difficulties.