AVALIAÇÃO DE DESEMPENHO GLOBAL APLICADO EM PEQUENA EMPRESA

apresentação de dados da micro e pequena empresa brasileira e sobre algumas características do setor de serviços. Depois, serão discutidos alguns conceitos que pertencem e/ou influenciam a avaliação de desempenho das empresas. Logo, alguns modelos teóricos de avaliação de desempenho serão apresentados.
Em seguida, os dados da empresa estudada e do seu ambiente serão apresentadas.
Após isso, uma proposta de avaliação de desempenho global será proporcionada.
Finalmente, encontram-se as principais conclusões, recomendações e considerações finais. Palavras chave: avaliação de desempenho global, setor serviços, pequeno porte, contabilidade. 4
ABSTRACT
Each company needs to implement a measurement of performance to be able to compare its performance with others, including companies from the other segments, to verify if its organization strategy of short and long run is kept, to analyze its present performance with the past and to project results in the future.
In general, these models of performance’s measurement are developed to large companies, which are always to reach new information and consequently, competitive advantage in their markets. In 2004, tiny and small companies (MPE) were around 98% of the total firms in the country, which means that they are responsible from the national economy.
In the last years, the service sector is increasing in the opposite direction of industrial sector.
In this way, this paper has the purpose to show how viable is to structure one model of measurement of performance appropriate to a small company in the service sector, based in theory models with the reality of the company.
This essay begins with an introduction about tiny and small Brazilian companies and characteristics of service sector. Afterwards, concepts which belong and/or can influence the measurement of performance will be discussed. After that, some models of measurement of performance will be presented.
Later on, company’s information and