Direcionadores de valor das empresas que utilizam sistema de gestão empresarial da cidade de Sousa.

Abstract

Evaluating a company requires a lot of care. Some factors, used in the calculation of the value, can be determined by financial results and others not known as intangibles, at least directly. For this purpose there are own analyzes that address these measures. The research aims to identify the value drivers of companies that use them in the business management system in the decision making process. The study was a quantitative research of the exploratory type. The universe of this research was the entrepreneurs that have management systems to systematically follow the financial movement of the organization and decision making. The data collection was done through questionnaires applied directly to the entrepreneurs of the city of Sousa-Paraíba, gathering information on the differentiating capacities, strategic objectives and value drivers that favor value creation. Data processing was performed with the help of the Excel spreadsheet with the participants' answers, analyzed by the SPSS 21.0 software using the multivariate statistical factor analysis tool. It was observed through the indicators of value drivers, which are: Business relationship, Business knowledge, Quality and Innovation. Of all, the business relation presented itself with a greater index of relevance of explanation. Of the evaluated components, six of them, are the most important in the opinion of the participating entrepreneurs, where, the components (one and six) are related to the capacity of differentiating business relation. The components (two and five), are related to the differentiating capacity Innovation of the companies. It was observed that these present a high degree of importance for the aggregation of value, signaling that the management of human resources represents to these companies the most effective Driver. It was concluded that the business and innovation relationship are the component of the differentiating capacity as a driver of value of the companies studied.