Avaliação do desempenho em uma empresa prestadora de serviços utilizando a metodologia MCDA-C

Abstract

Microenterprises play a fundamental role in the economy, but face several challenges due to their small scale, such as resource constraints and a limited customer base. The lack of a performance evaluation system in micro-enterprises is a significant gap in management, as it prevents the evaluation and improvement of employee performance, makes it difficult to identify talent and align goals with strategic objectives, compromising business growth and effectiveness of organizational management. Given this context, the following guiding question arises for this study: What financial and non-financial indicators should be considered in a performance evaluation model for a micro-enterprise providing services in the earthmoving sector? Therefore, the main objective of the work is to structure a performance evaluation model for a micro-company providing earthmoving services, integrating financial and non-financial indicators through the Multicriteria Constructivist Decision Support Methodology – MCDA-C. In order to meet the research objectives, which are descriptive in nature, this study adopted a case study approach, using documentary analysis and interviews as research instruments. The approach to the problem is qualitative, aiming at a deep understanding of the context and phenomena in question. The choice of the Multicriteria Constructivist Decision Support Methodology (MCDA-C) as an intervention instrument to develop the model was motivated by its effectiveness in satisfying the need to identify financial and non-financial indicators relevant to the study. At the end of the study, a hierarchical structure was developed with the performance evaluation model that is expected to be relevant and applicable to the company providing services in the earthmoving sector, covering both financial and non-financial aspects. This contribution aims to improve business management, fostering continuous improvements and aligning strategic objectives with tactical and operational ones. In the model developed, the following results were achieved: (i) identification of 41 indicators, of which 5 are financial and 36 are non-financial; (ii) definition of four dimensions for evaluation: brand and image (credibility and brand); financial resources (partnerships and profitability); human resources (qualification and motivation) and competitiveness (agility and quality); (iii) construction of ordinal and cardinal scales for each indicator in the model; and (iv) simulation of the impact profile of the organization's status quo. This study expands the theoretical scope by considering the needs and challenges faced by micro-enterprises, and in practical aspects, it aims to provide management tools to assist decision-makers and the strategic development of micro-enterprises.