Identificação e mensuração do grau de importância dos direcionadores de valor das indústrias de laticínio da cidade de Sousa-PB.

Abstract

The world economic market demand from companies that make up every day more efficiently and effectively in dealing with their activities. The financial result is considered the main goal to be achieved by these organizations, therefore, indispensable it becomes aware of its economic and financial performance and the variables that can modify the value of the organization, the value drivers that are conceptualized as any variable that affects the value of the organization. These, in turn, are divided between financial and nonfinancial. The objective of this research is to identify and measure the degree of importance, in view of specialists and managers, the variables that drive and add value. As for the procedures, the methodology was the type of literature and survey. The universe of this research were the managers and captains of industry of the dairy industry of the city of Sousa/PB, resulting in 44 valid observations. The data collection instrument used was a semi-structured questionnaire, containing an open question and a list of value drivers closed. As for addressing the problem, we used the quantitative model and, as a technique for identification and analysis of key value drivers and their degrees of importance to the factor analysis. Among the main results of the study is that respondents attributed high compared with the generation of value for companies when it comes to non-financial drivers such as Functional Qualification, Experience / Reputation of Management, Interpersonal relations with the community and customers represent the greatest degree of importance in this process. The inclusion of financial variables is also important in the process as a whole. For future studies, it is suggested to apply the same study to companies in other fields of activity. So, you can identify the influence of different drivers for different types of business.