Indicadores gerenciais: mecanismos de apoio para as tomadas de decisões em agroindústria do município de Dom Pedrito/RS

Abstract

The fierce competition in the market of processed rice outlines several challenges to managers of agro-industries, ranging from the intense cost control, through the constant seek of improving results through planning, strategizing and decisionmaking processes, resulting in effective results for market consolidation. This study aimed to identify, evaluate and propose the implementation of a set of management indicators compatible with the system management of an agribusiness located in Dom Pedrito - RS. Since the study was developed from a qualitative research with exploratory case study based on an extensive literature review. We extracted eight financial indicators and eight operational indicators which were later presented and proposed to managers for deployment in agribusiness. As a way to encourage the use of indicators, we elaborated calculation spreadsheets to record the data and a set of graphs for analysis and monitoring of results. During the discussions it was demonstrated the economic feasibility of the application of management indicators as tools for measuring the operational and financial performance, as it is required few resources and negligible impairment of intellectual resources. The indicators proposed in this study are recommended for implementation in companies that explore other areas of the economy, not being restricted to agribusiness. It is noteworthy that in the end, the culture of control, measurement and analysis of results for the strengthening of the decision-making processes should be fostered by new in-depth studies on the subject, consolidating the actions for the professionalization of the region's economic growth.