Sistemas de gestão de desempenho em cooperativas: desenvolvimento de um modelo conceitual

Abstract

Performance management is an area of global interest, as it allows specific surveys on the quality of work, its productivity and cost. This data must be measured to identify the presence or absence of alignment with the company's broad strategy, so that all sectors are in fact moving in the same direction. It is done through models that contribute to the planning and control of operations and people management, in order to optimize the entire process so that resources are efficiently managed. These models, applied in companies in general, are not always easily adaptable or even acceptable by non-profit organizations such as cooperatives. A research methodology is applied to the collection and analysis of scientific articles within the topics of performance management models and cooperatives so that their particularities are identified and their practical implications discussed. In this context, the objective of this study is to identify which performance models are applicable to the context of cooperative management, bringing research that can serve as a basis to help choose these systems and present a conceptual model based on these. Through the research, a conceptual model is built, based on the Sustainability Balanced Scorecard (SBSC) added to other key concepts presented by other authors in the literature. Thus, this work points to a new perspective on how to apply a performance management model in a cooperative company, opening the door for further research and tests related to the theme.