Eficiência produtiva e indicadores financeiros das empresas moveleiras de Ubá-MG

• Ano de defesa: 2009
• Autor(a) principal: Alves, Gillian Del Puppo
• Orientador(a): Gomes, Adriano Provezano
• Banca de defesa: Santos, Heleno do Nascimento , Fernandes, Elaine Aparecida
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Viçosa
• Programa de Pós-Graduação: Mestrado em Economia
• Departamento: Desenvolvimento econômico e Políticas públicas
• País: BR
• Palavras-chave em Português: Eficiência; APL de Ubá; Indicadores financeiros
• Palavras-chave em Inglês: Efficiency; Furniture sector of Ubá; Financial indicators
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA::ECONOMIA REGIONAL E URBANA
• Link de acesso: http://locus.ufv.br/handle/123456789/3244

The furniture sector of Ubá, Minas Gerais, has a great importance on the national scene, it's the main activity of the region and it's responsible for many direct and indirect jobs, causing the warming of the regional economy. Thus, the companies' search for productive efficiency and correction of possible inefficiencies becomes an important way to provide economic and social development in the region. This present work seeks to diagnose productive inefficiencies in the industries, identifying the respective benchmarks, relating to financial indicators, and discusses the main variables that describe the company as to the efficient allocation of resources. The results were obtained using a model of non-parametric analysis known as Data Envelopment Analysis (DEA) with variable returns and guidance to inputs. For financial analysis the following indicators were calculated: rate of return on investment, net margin, asset turnover, general liquidity, operating liquidity and total debt ratio. In order to verify the variables that discriminate between groups of efficient and inneficient companies, it was adopted the discriminant analysis. Data were collected through questionnaires that were applied in 42 companies associated with the Sindicato Intermunicipal das Indústrias de Marcenaria de Ubá (INTERSIND) located in Ubá and in the neighboring cities in the period from January to March of 2009. The main results were: great number of companies have submitted technically efficient; companies called eficient used all the inputs considered in the analysis in greater intensity; most micro and medium enterprises are efficient; the upholstered production line was the one with the largest percentage of efficient companies; 46% of the micro-enterprises are under increasing scale of production, with the need for investment and seeking economies of scale; no average company has a growing scale, that is, it is not recommended to increase production; most small business is in great scale; in order to the inneficient companies seek the efficient frontier, it's necessary a reduction of approximately 10% in the use of inputs and of 20% in energy costs; analyzing only the inefficient companies, the small ones have less need for reduction, while the average ones have the greatest need in all spending groups; soon after making the projection of the inneficient companies for the efficient frontier, there was a significant increase in net margin and in rate of return on investment, as a result of increased business profitability; the variables that discriminate between groups of efficient and inefficient companies are: total debt ratio, training people, energy costs, asset turnover, the company's existence and annual gross sales. Thus, the present work aimed to show that even the furniture producing area being so important to the region, there are bottlenecks that prevent greater regional development, requiring new measures and investments that provide greater business efficiency on the allocation of resources.The present work showed that one of the ways to become more efficient in relation to resource allocation is to invest in developing and training staff to become more competitive in the furniture market.