Utilização da análise envoltória de dados para avaliação de desempenho de empresas de siderurgia e metalurgia

Abstract

Performance analysis has been, gradually, occupying more space along management discussions. At the same time it makes its way inside corporations, the same cannot be observed when regarding the traditional balance analysis. The latter presents indexes and formulae to portrait corporations in a static, parameter-linked way. The first utilizes data disclosed by the companies themselves as performance instruments, and the DEA (Data Envelopment Analysis) as a complementary evaluation tool. The DEA was chosen, given that it’s a tool capable of obtaining balanced measurements. The methodology was applied to metallurgic and steel processing industries, and their respective data was obtained, as mentioned in title, through the special annual issue of “Exame” magazine, “The 100 Bigger & Better”. As to what concerns the DEA, it stands out mainly for its capacity to include financial and non-financial data to the analysis, providing a full view of any corporation. As soon as the companies were selected, their data and performance measures were processed, considering all disclosed information along 2004, 2005 and 2006. The practical examination presented means to state the significance of performance analysis, to the companies individually as well as how they fare in their respective sectors.