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Influencia de los indicadores no financieros en el desempeño financiero de las PYMES – un estudio de caso
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Resumo(s)
El presente trabajo consiste en un estudio de caso desarrollado en la empresa SBC, Lda. El
objetivo principal de este trabajo fue analizar los factores financieros y no financieros, que
influencian el desempeño financiero de la empresa medido por la rentabilidad del capital
propio.
Utilizando la regresión robusta recurriendo al software R se constato que la variación de los
indicadores financieros y no financieros parecen influenciar el desempeño financiero de la
empresa.
This work consists in a case study developed in the SBC, Lda. The main objective of this study was to analyse the financial and non-financial factors that influence the company's financial performance as measured by return on equity. Using robust regression with the software R it was verified that the change in turnover, customer satisfaction and financial autonomy are positively correlated and statistically significant for a 10% significance level, so it follows that the non financial indicators also may contribute to financial performance.
This work consists in a case study developed in the SBC, Lda. The main objective of this study was to analyse the financial and non-financial factors that influence the company's financial performance as measured by return on equity. Using robust regression with the software R it was verified that the change in turnover, customer satisfaction and financial autonomy are positively correlated and statistically significant for a 10% significance level, so it follows that the non financial indicators also may contribute to financial performance.
Descrição
Palavras-chave
Sistemas de medición del desempeño Indicadores de desempeño PYMES Performance measurement systems Key performance indicators SMEs
Contexto Educativo
Citação
Madrigal, Bryan B.; Fernandes, António B.; Monte, Ana Paula (2012). Influencia de los indicadores no financieros en el desempeño financiero de las PYMES – un estudio de caso. In XV Encuentro AECA. Ofir-Portugal