Avaliação dos Critérios do Plano de Participação nos Lucros por Meio de Indicadores de Desempenho

Edelmar Eloi Barasuol, Adriano Mendonça Souza

Abstract


This study is focused on a research and evaluation of the criteriaof the Participation on the Profits and Results plan - PPR - applied 7 yearsago at CERTHIL. The multivariate descriptive method was used. Thisresearch aims at suggesting a methodology that could make it easy thefuture plans application and evaluation in participating in the profits ofother companies. A questionnaire based on Likert scale was applied to theCERTHIL managers and collaborators and CERMISSÔES managers, whointend to apply to PPR. The descriptive analysis was useful to check therespondents' understanding and opinion about PPR, of both cooperatives,in relation to its implantation, influence in the quality, profitability,administrative management, motivation, relationship and commitment. Theevaluation of the indicators, through the multivariate analysis, enabled theselection of an ideal group of variables for the analysis. The factorial analysisidentifies the important level of each studied indicator, making easier theprocess of following the indicators of higher and lower importance in theplan composition. The principal components analysis enables the reductionand the identification of the variables with relevance which explains thefactors to be analyzed and identifies the variables that should maintain ahigher management control. The proposed methodology confirms itsimportance on the evaluation and implantation of the participation on theprofits and results plan of the company. It is possible to use that method asa tool to monitor performance indicators applied to PPR and contribute toadministrative management.



DOI: https://doi.org/10.5902/2179460X9829

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