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Análise Do Desempenho Contábil-Financeiro No Agronegócio Brasileiro: Aplicando Dea Aos Dados De Agroindústrias Do Ano De 2006

Author

Listed:
  • Macedo, Marcelo Alvaro da Silva
  • Almeida, Katia De
  • Fontes, Patricia Vivas Da Silva
  • Barbosa, Cleber
  • Lima, Luiz Carlos Oliveira

Abstract

O Agronegócio é um dos mais importantes setores da economia brasileira e o segmento agroindustrial tem crescido de forma significativa. Devido a esta relevância, as questões técnicas e gerenciais deste segmento necessitam de uma atenção especial. Este artigo procura conduzir uma discussão sobre o desempenho organizacional, com base em variáveis contábil-financeiras, de vários setores econômicos do segmento agroindustrial brasileiro. Através da aplicação da Análise Envoltória de Dados (DEA), busca-se identificar o índice de desempenho multicriterial de cada empresa e fazer uma análise de benchmarking que mostra o quanto uma empresa ineficiente precisa mudar para se tornar eficiente. Os resultados mostraram que as melhores empresas são aquelas que melhor combinaram seus inputs (índices quanto menor melhor) na busca por output (índice quanto maior melhor). Além disso, as piores empresas são aquelas que necessitam de maiores mudanças em seus níveis de inputs e/ou output, para alcançar a eficiência máxima.---------------------------------------------Agribusiness is one of the most important sector of Brazilian economy and its industrial segment has increasingly performed a significant role. Due to this relevance, technical and management issues concerning the segment requires a closer attention. This articles attempts to provide a comprehensive discussion of the organizational performance, with accounting and financial variables, of several economic sectors of the brazilian agribusiness industrial segment. By applying a Data Envelopment Analysis (DEA), we sought to identify a multicriterial performance index for each company and to provide a benchmarking analysis that shows what inefficient companies should do to become efficient. The results showed that better ranked companies were those that best mixed its inputs (the lowest the best indexes) in the search of output (the greatest the best index). Further, worse ranked companies were those that required deep changes in its inputs and/or output levels in order to reach the maximum efficiency.

Suggested Citation

  • Macedo, Marcelo Alvaro da Silva & Almeida, Katia De & Fontes, Patricia Vivas Da Silva & Barbosa, Cleber & Lima, Luiz Carlos Oliveira, 2008. "Análise Do Desempenho Contábil-Financeiro No Agronegócio Brasileiro: Aplicando Dea Aos Dados De Agroindústrias Do Ano De 2006," 46th Congress, July 20-23, 2008, Rio Branco, Acre, Brazil 109666, Sociedade Brasileira de Economia, Administracao e Sociologia Rural (SOBER).
    • Handle: RePEc:ags:sbrfsr:109666
    DOI: 10.22004/ag.econ.109666
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    Keywords

    Agribusiness;

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