Apoio à gestão e ao processo de certificação da qualidade em uma indústria de base tecnológica à luz dos indicadores não financeiros

Abstract

The mission of companies is to generate value by operating efficiently and integrating resources to control costs and increase revenues. In a competitive and dynamic environment, quality and innovation are crucial for the survival of companies, especially for Technology-Based Companies (TBCs) that introduce new products and processes to the commercial market. In this context, the implementation of a Quality Management System (QMS) becomes strategic for TBCs as it facilitates obtaining certifications and achieving effective organizational performance. This descriptive study aims to structure a model to support the management and quality certification process in a technology-based industry. The research was conducted through a case study, using a qualitative approach to understand which non-financial indicators should be considered to support the management and quality certification process in the industry under study. Initially, the status quo of the current performance evaluation process in the company's QMS was diagnosed by collecting data from primary sources through semi-structured interviews with the managing partner and the internal audit team, and from secondary sources by analyzing existing documents in the company's current QMS. This diagnosis revealed a QMS already in operation within the company, certified by the ABNT ISO 9001:2015 standard. To structure the decision support model, the MCDA-C methodology was used as an intervention instrument, allowing the identification and interpretative analysis of the existence of non-financial indicators for evaluating QMS performance, distributed across four Fundamental Viewpoints: Organizational, Communication, Quality, and Structural. This study specifically focused on the MCDA-C structuring phase, providing the decision-maker with a holistic view of a relatively small number of non-financial indicators used to evaluate the company's performance. Based on this, the results of the MCDA-C structuring enabled a deeper analysis of the Primary Assessment Elements (PAEs) and the creation of new non-financial indicators to more effectively identify areas and activities with compromised performance in quality management. In summary, this research contributes to the theoretical field by suggesting the application of future studies to continue the MCDA-C phases, including the evaluation and recommendation stages for creating a model that supports the quality certification process and management in a technology-based industry. In practical terms, it reinforces the understanding that the appropriate choice of non-financial indicators is essential for effective quality management and long-term success, helping to align objectives, improve customer satisfaction, and optimize internal processes, especially those more complex or with compromised performance.