Avaliação de desempenho organizacional em uma propriedade rural de pequeno porte do extremo oeste de Santa Catarina

Abstract

This study proposes to apply a management tool to evaluate the performance of a small rural property using financial and nonfinancial ratiosthrough the methodology known as Multicriteria Decision Aid – Constructivist (MCDA-C). It was conducted an exploratory study to achieve the research objectives. The data collection was performed by means of interviews with the property owner. Furthermore, this research is characterizedas qualitative and quantitative. The research is characterized as qualitative mainly in the structuring stage of the model and qualitative especially in the assessment stage. The Multicriteria Decision Aid – Constructivist (MCDA-C)was the chosen instrument of intervention to develop the model, since the methodology ensured the identification of the proposed evaluation, measure these elements, integrate and generate improvement actions.The obtained results indicates that it was possible to build a model for economic and financial performance evaluationtaking into account the particularities of the small property, through the perception of the decision makerrelated to the subject. From the constructed model, it was possible to: (i) identify 43 ratios that comprise the developed model to assess the performance, (ii) identify the three major dimensions that will be evaluated: Products (quality and productivity) Quality (sales and purchases and investments); Sustainability (continuity and environmental), (iii) build ordinal and cardinal scales for each ratio of the model, (iv) assess the status quo of the organization in 79 points, indicating the corresponding market level, (v) identify compromising performance ratios in the organization, (vi) recommend improvements to the ratios at the level of the market and below market levels, and (vii) comparing the ratios of this study with those proposed in the literature.