Uso do método TODIM com critérios SMART para seleção de indicadores de retorno econômico-financeiros
Uso do Método TODIM com Critérios SMART para Seleção de Indicadores de Retorno Econômico-Financeiros
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A gestão por meio de indicadores econômicos e financeiros é essencial para tomada de decisão nas empresas, visando a sua sustentabilidade. O objetivo do artigo é a seleção de indicadores de retorno econômico-financeiro a partir de avaliação de especialistas e ordenação com o método de TODIM com base nos critérios SMART. A pesquisa teve como resultado, que os indicadores Retorno sobre o Ativo (ROA), Retorno sobre o Patrimônio Líquido (ROE), Retorno sobre o Investimento(ROI), Valor Econômico Agregado (EVA®) e Retorno sobre o Capital Empregado (ROCE), assim ordenados, devem ser utilizados para melhoria da gestão econômica e financeira nas empresas. Este estudo contribui para a literatura acadêmica apresentando os conceitos de cada indicador pesquisado, bem como a ordenação destes indicadores por meio do método estruturado empregado, podendo ser utilizado para outros indicadores de gestão.
Isaias Gentil Filho has received a MSc in Management System from the Federal University Fluminense of Rio de Janeiro – Brazil. He is currently Monitoring and Results Coordinator for Surface Engineering Projects at Petrobras. His research interests are in the areas of process management and development.
Luís Alberto Duncan Rangel has received a Ph.D. from Production Engineering – Federal University of Rio de Janeiro in 2002, researcher of CNPq for 2004-2018. He is professor of Federal University Fluminense since 1993.
Marcelo Jasmim Meiriño is Professor of the Civil Engineering Department at Fluminense Federal University UFF, Brazil; Professor of the PhD Program in Sustainable Management Systems PPSIG UFF and MSG Master Program in Management Systems MSG UFF. In all his career has been deeping his studies in the search for Innovative, Efficient and Sustainable solutions in products and services for the most diverse productive sectors. Interchange of the International Visitor Leadership Program (IVLP) of the United States Department of State; Current Coordinator of the Professional Master in Management Systems MSG UFF.
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Indicadores de desempenho, Apoio Multicritério à Decisão
