PERFORMANCE EVALUATION TO A COMMERCE AND IT SERVICES COMPANY FROM THE MCDA-CONSTRUCTIVIST PERSPECTIVE

Authors

DOI:

https://doi.org/10.5752/P.1984-6606.2023v23n66p24-44

Keywords:

Information technology sector, Multicriteria Methodology for Constructivist Decision Aid, MCDA-C, Performance evaluation, Commerce and services

Abstract

The aim of this article consisted of applying performance evaluation to a commerce and IT services company from the perspective of the constructivist multi-criteria decision aid model (MCDA-C). From this, it is expected to achieve the evaluation and control of all areas that comprise the organization, through measurable indicators, in a formalized, structured and systematic way. The methodology is qualitative in nature due to considering the objectives, principles and reality of the decision maker (company manager), and quantitative due to the measurement of the performance of the studied company. Four major areas were identified: human capital, governance, services and finance, with governance with the best performance (40%) and services with the least prominence (12%) of the overall performance of the model. The outsourcing subarea had the lowest rate (2%), which is presented as a recommendation for improvement. This research contributes to towards validating the use of the methodology by this sector of the economy and for this niche business framework of Microenterprises.

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Author Biographies

Angelita Mocelin Bett, UDESC

Master in Administration from Udesc/SC (ESAG), graduated in Administration with qualification in Foreign Trade from the Universidade do Oeste de Santa Catarina (2005) - graduated in Pedagogy - UNIP Universidade Paulista Interativa (2018). Specialist in Controlling and Custos with qualification for Higher Education at the Universidade do Oeste de Santa Catarina - Specialist in Technologies for Professional Education for IFSC/SC - Specialist in Distance Education: Management and Tutoring - Leonardo Da Vinci Educational Center.

Fabiana Veni Tobias, UDESC

Administrator at Eletrobras CGT Eletrosul, where she works at the Management Coordination of the Finance Directorate. Possible graduation in Administration from the University of the State of Santa Catarina - UDESC (2006), Graduation in Pedagogy from the University of the State of Santa Catarina - UDESC (2017) Specialization in Management of Previdência Complementar pelo Complexo de Ensino Superior de Santa Catarina-CESUSC (2014 ). Pós Graduação Lato Sensu em Direito Tributário da Universidade Estacio de Sá (2020). She has experience in the area of port logistics, school management, business management and complementary securi

Sueli Farias Kieling, UDESC

Accountant of the Federal Institute of Education, Science and Technology (IFSC). She obtained a Master's degree in Accounting and a Bachelor's degree in Accounting Sciences, both from the Federal University of Santa Catarina-UFSC. Doutoranda em Administração pela Universidade do Estado de Santa Catarina (UDESC). She has experience in public accounting and management controls.

Sergio Murilo Petri, UDESC

He has a degree in Accounting Sciences from the University of Vale do Itajaí (1997), a master's degree in Production Engineering from the Federal University of Santa Catarina (2000) and a doctorate in Production Engineering from the Federal University of Santa Catarina (2005). He is currently an associate professor at the Federal University of Santa Catarina and professor of the Master's and Doctorate Program in Accounting (PPGC/UFSC) and is also a professor of the Professional Master's Program in Management Control (PPGCG/UFSC). He also works as a professor of Specialization and MBA courses at several institutions in Brazil. Referee for several periodicals in Brazil and abroad. He has experience in the area of ​​Accounting and Administration, with an emphasis on Organizational Performance Assessment, working mainly on the following topics: Accounting, Management Accounting. Multicriteria Decision Support Methodology - MCDA-C, Balanced Scorecard - BSC, Performance Assessment, Strategic Planning and Tax Planning. Participant of the Public Management and Performance Assessment Research Group.

Rafael Tezza, UDESC

Associate professor and researcher at the Department of Business Administration (ESAG/UDESC), the Postgraduate Program in Administration (ESAG/UDESC) and the Postgraduate Program in Assessment Methods and Management (INE/UFSC). Director of Research and Postgraduate Studies (ESAG/UDESC) (2018-2022), Coordinator of the Stricto Sensu Postgraduate Program in Administration (ESAG/UDESC) (2016-2018). Visiting professor at the Postgraduate Program in Accounting at UFPR. Associate editor of Gestão Organizacional Magazine (2016-current). He currently teaches Statistics Applied to Business and Public Administration, Quantitative Research in Administration, Item Response Theory Applied to Management and Models for Decision Making. Researches the following topics: E-commerce, M-commerce, M-banking, Multivariate Statistics Applied to Management, Big Data, Smart Cities, Item Response Theory and Decision Making.

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Published

2024-04-30

How to Cite

Bett, A. M., Tobias, F. V., Kieling, S. F., Petri, S. M., & Tezza, R. (2024). PERFORMANCE EVALUATION TO A COMMERCE AND IT SERVICES COMPANY FROM THE MCDA-CONSTRUCTIVIST PERSPECTIVE. Revista Economia & Gestão, 23(66), 24–44. https://doi.org/10.5752/P.1984-6606.2023v23n66p24-44

Issue

Vol. 23 No. 66 (2023): E&G - OUT/DEZ

Section

Artigos