Avaliação da eficiência dos clientes de uma empresa de serviços contábeis de Tapera - RS

Abstract

Corporate decision-making requires management to be done broadly, not only involving financial results, but also all relevant information and metrics for business continuity and strategy. The analysis of the efficiency of clients is fundamental, as they are responsible for the billing and, consequently, for several financial indicators or not, important for the company. The present work seeks to verify, through the Data Envelopment Analysis (DEA), if the clients with the largest participation in the global income of an accounting office in Tapera/RS are the most efficient clients in relation to the operational time spent, intends to evaluate the cost/benefit relation of the customers. The research is characterized as descriptive, classified technically as bibliographical, with the qualitative approach of the problem. The data analysis is classified as deductive and comparative, using the statistical method of quartiles. Customers efficiency was calculated in a general way and by segment, commerce and services, through the ISYDS (Integrated Decision Support System) software, in the DEA-CCR and DEA-BCC models, both with input and output orientation. The results showed that the clients who pay the highest accounting fees are the most efficient for the two sectors analyzed. As for the proposed targets of improvement of inefficient clients, the analysis of the company manager will be necessary to evaluate if it is possible to carry out the implementation, since the values proposed for the changes are significant.