Um estudo sobre o efeito da avaliação de desempenho operacional e de gestores no resultado das empresas

Abstract

Performance measurement is a control tool which can be used by companies and developed in two ways: organizational performance measurement and managerial performance measurement. While the former aims at following a company’s operations that are performed for the achievement of its goals, the latter evaluates the performance of the

managers, those who are particularly responsible for the results achieved by a company. Therefore, it is important to consider in which ways both the organizational performance

measurement and the managerial performance measurement impact a company’s results. It was analyzed some company’s management features which are considered to be important for

the application of this control tool: goal setting, performance indicators, assignment of tasks and responsibilities, information disclosure, information support system, distribution of monetary incentives and imposition of penalties. Controllers of those companies which were

ranked in the Revista Valor 1.000 list that comprised the