Sistema gerencial para avaliação do desempenho econômico-financeiro de micro e pequenas empresas

Abstract

The general objective of the study is to propose a strategically designed management system for the production of useful information for evaluating the economic-financial performance of micro and small enterprises (MSE), based on the Design Science Research (DSR) method, for the design, development, and evaluation of both the system and the generated information. This is an applied and prescriptive field research (survey), which uses the application of questionnaires in an initial sample of 101 MSE in the industrial and commercial sectors, with the purpose of investigating the informational priorities of their managers for evaluation of the companies’ performance. Also, using the system itself, the information produced, and the application of questionnaires, the system was tested and the information was analyzed by the managers of 81 enterprises, to assess its usefulness in the managerial context of the MSE. As the main result, a artifact is proposed, in the form of a management system (multiplatform web software), parameterized and structured with the application of scientific concepts in the area of accounting, design science, and computational systems, for the production of information and evaluation of the economic-financial performance of MSE. The system provides information that goes beyond a quantitative diagnosis of the companies’ situation, as it can point out solutions to improve business performance. The main uses of the system and the information generated, according to the managers of the enterprises surveyed, are to help them learn more about and monitor the performance of the businesses they manage, as well as help them with decisions related to economic and financial management. On the other hand, the managers proposed general technical improvements for the system and simpler language in the reports. In addition, the study consolidated a set of information regarding the performance evaluation of MSE, especially regarding their managers' preferences regarding information to evaluate business performance. However, it can be said that the main knowledge generated by the study is embedded in the proposed artifact, which was instantiated in the architecture of a cross-platform web software.