Análise do uso de indicadores de desempenho por panificadoras localizadas no Município de João Pessoa

Abstract

The present study aimed to analyze the use of performance indicators classified in the balanced scorecard, the bakeries in the city of João Pessoa, noting the characteristics of managers and the companies interviewed. The research is classified as descriptive and predominantly quantitative. For its preparation was applied a questionnaire to 11 companies distributed in 10 districts of the municipality of João Pessoa, is divided into four parts. First: the characterization of managers, second: characterization of companies, third: identification of the criteria adopted for the measurement of the performance of companies and finally a verification of the use and the level of importance of 33 performance indicators classified according to the four dimensions of the BSC: financial, customer, internal processes and learning and growth. With the results obtained a descriptive analysis was made separated into three part, first checking the characteristics of managers of companies and of the criteria adopted for measurement of performance, the second sought to make an analysis of the use of performance indicators in the companies and the third sought to assess the level of importance of indicators in business interviews.The results show that the managers of various ages do not have a high level of schooling and still are inexperienced in the market. Also show that most of the companies interviewed are small and immature in the market, even if adapting to external factors and seeking to establish on the market.The results also show that the companies interviewed have a good use of the indicators generally, however, the main focus is on financial indicators and tangible. In the same way the importance level of the indicators directly the financial part and tangible, are considered as most important.