Indicadores de desempenho organizacional: um estudo de caso em um escritório contábil

Abstract

The management literature recommends that organizations' results be measured through indicators, which present the results so that the best decision can be made by the company's managers. In this way the accounting management takes place through results obtained through the indicators of all sectors of the company which aims to show the monthly results obtained by each sector of an organization. Thus, this research aims to analyze how the management of an accounting office is done through the use of performance indicators to aid decision making. The methodology used was through a bibliographic review in books, articles, magazines and research sites, aiming at the main searches in indicators management authors. Data were collected through an interview with a financial sector employee of the studied company, in order to know which indicators are most used and how they are used to reach decision making. The research results showed that the management indicators are used by several sectors and they have the function of showing the quality, service and profitability of the company, pointing out the indexes with bigger and smaller advantage within abusiness. Despite having performance monitoring performed through indicators, the company only uses such information occasionally, not having a regular monitoring of such indicators as quality of service, delivery time and customers, which can cause difficulty in obtaining results positive or even negative.