Os efeitos da gestão baseada em valor na forma de atuação das áreas
 corporativas

Resumo

Purpose – The aim of this present study is to analyse the effects of value based management (VBM) in the scope of corporate areas, and also describe how the correct management of this segment may produce a better organizational performance, contributing to increase the company’s competitive advantage and value generation. Design/Methodology – A quantitative research using a descriptive approach was conducted. Firstly, an exploratory investigation was carried out to make an analysis model able to group the most relevants themes relating to generation and destruction of value within the corporate areas. After, taking this data as a starting point, a questionnaire was elaborated and sent to a gas and oil company’s managers in order to identify the direct link between the implementation of VBM system and the value dimensions of corporate segment. Findings – It has been shown that the application of VBM method contributed positively to the corporate segment performance by expanding the value generation itens and decreasing the impact of destruction value behavior. Furthermore, this study was able to recognize which dimensions those areas should focused their attention on. Research limitations – The main restraint of this present research consists of the data from the manager’s perspective about the applicability of the VBM system were collected during only one period of time. Thus, it was not possible to analyse and make a panel comparison between before and after opinions with more distance of time. Practical and Social implications - The outcome of this study may serve as management tools for guiding the best fit for corporate areas according to their challenges, competences and business needs. The method and the discoveries have great potential for generalization that can be used in other companies from different segments. Moreover, when the scope of the performance evaluation is broadened beyond cost components, companies may find opportunity for structure and process improvements. Consequently, contributing to a bigger value generation and huge give back to the society. Originality – There is little coverage in brazilian academic literature about the contribution of corporative areas concerning value generation. Adjusting existing studies, this work provides tools to create a model that can be used for future research.

Ficha do documento

Tipo

Dissertação

Ano

2021

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/30193

Temas

EconomiaGovernança

Palavras-chave

ValorÁreas corporativasVantagem competitivaGestão baseada em valorParenting advantageValueCorporate areasCompetitive advantageAdministração de empresasGovernança corporativaConcorrênciaDesenvolvimento organizacionalValor econômico adicionado