Uma análise sobre os recursos internos como atributos da eficiência financeira de firmas da indústria automotiva no Brasil no período de 2008 a 2011

• Ano de defesa: 2013
• Autor(a) principal: Carvalho, Cleber Soares de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Positivo; Brasil; Pós-Graduação; Programa de Pós-Graduação em Administração; UP
• Palavras-chave em Português: Produtividade industrial; Eficiência organizacional; Análise envoltória de dados; Benchmarking (Administração); CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
• Link de acesso: https://repositorio.cruzeirodosul.edu.br/handle/123456789/2982

The purpose of this present study was performing an analysis based on strategy theory regarding Vision Based on Resources using Data Envelopment Analysis as methodology. In addition to that, the econometric analyzes was performed about the tangible resources from Automotive Sector Industry in Brazil. In this test we sought to identify which organizations internal resources can be measured and combined in order to present a strategic representativeness and a favorable result in financial efficiency within the sector analyzed. The sample had 16 companies from the automotive industry that were cited in a research from Institute of Research Foundation Accounting, Actuarial and Financial that is published in Exame magazine as the 1000 Bigger and Better Brazilian Companies during the period from 2008 to 2011. The dependent variable that was explained was the financial efficiency and as independent variable the internal resources measurable outcomes identified in financial results demonstrated by the companies as the sample. In addition to the research methodology, we sought to explore the bibliographic information, such as books, articles, theses and dissertations. Besides, such as methodology, was made the sectional analysis of the years 2008 to 2011 of 16 companies and also the analysis of the data stacked throughout the period observing the sample as 64 different companies. The companies that have reached efficiency in one of the periods under investigation, and therefore are benchmark for the remaining within the periods were analyzed: Batteries Moura, Borlem, Comil, Fiat Group, Delta, Marcopolo, Master, Randon and Suspensys. By Data Envelopment Analysis was found that efficient firms have fewer employees, pay less wages, have smaller assets, have a higher rate of indebtedness, sell more and are more profitable. By statistical analysis was found that the combination of assets resource with the resource index of indebtedness, when isolated, represents a higher efficiency the other possible combinations. Still, the variable employees was statistically significant at 1% and your increase caused a efficiency reduction. The variable wages was not statistically significant. The Assets variable is significant at 1% and is negative, this way, your increase caused a decrease in the efficiency. And the variables heritage and indebtedness are significant at 1% and both positively impact on efficiency. Face the information found, it can be inferred that it is important the knowledge and management of internal resources as strategic differentiation corroborating the Vision Based on Resources theory.