Análise da utilização dos indicadores de desempenho com ferramenta de gestão empresarial: um estudo de caso em uma transportadora de líquidos a granel em Maceió

Abstract

Considering the significance of controlling as a tool for business management, the objective of this work is to demonstrate how the company, equipped with the technical framework regarding performance indicators can positively influence the results of the entities using as an example a carrier from Alagoas in comparison with the companies of the same segment that have stocks in the Stock Exchange of the country. In order to do so, it was initially necessary to consolidate the attributions of the controller, to define the indicators and the aspects related to them, in a theoretical framework that served as the basis for the rest of the work. From then on, it was possible to proceed with the comparative analysis of the selected indices among the companies, deepening their study in order to evidence the elements that most influenced each of them per company. Through a questionnaire, it was possible to verify, within the carrier of analysis, the aspects that characterize the control and the use of performance indicators by the entity. Finally, the obtained results revealed that in the entity of study, the use of the performance indicators by the controller is extremely relevant in the company and has had positive effects in the decision making.