O Uso dos Sistemas de Controle Gerencial e Técnicas de Gestão Operacional

ID:
39967
Resumo:
Sabe-se que tanto os sistemas de controle gerencial (SCGs) quanto às técnicas de gestão operacional (GO) estão relacionados com o desempenho da empresa; entretanto, a literatura acadêmica ainda carece de estudos integrados que envolvam SCGs e GO em um contexto de desempenho empresarial. Esta pesquisa tem como objetivo cobrir tal lacuna. A estrutura de alavancas de controle de Simons é usada para caracterizar os usos dos SCGs, e as técnicas de GO, tais como gestão da qualidade total (TQM) e programas de melhoria contínua, foram adotadas. Os resultados obtidos pela modelagem de equações estruturais indicam que o uso diagnóstico dos SCGs está positivamente associado com os objetivos de redução de custos. Além disso, o uso interativo dos SCGs está positivamente associado com os objetivos de lançamento de novos produtos, em linha com pesquisas anteriores. Adicionalmente, as técnicas de GO estão positivamente relacionadas com redução de custos, mas não apresentam relacionamento direto com o lançamento de novos produtos.
Citação ABNT:
NISIYAMA, E. K.; OYADOMARI, J. C. T.; YEN-TSANG, C.; AGUIAR, A. B. O Uso dos Sistemas de Controle Gerencial e Técnicas de Gestão Operacional. Brazilian Business Review, v. 13, n. 2, p. 57-83, 2016.
Citação APA:
Nisiyama, E. K., Oyadomari, J. C. T., Yen-tsang, C., & Aguiar, A. B. (2016). O Uso dos Sistemas de Controle Gerencial e Técnicas de Gestão Operacional. Brazilian Business Review, 13(2), 57-83.
DOI:
http://dx.doi.org/10.15728/bbr.2016.13.2.3
Link Permanente:
http://www.spell.org.br/documentos/ver/39967/o-uso-dos-sistemas-de-controle-gerencial-e-tecnicas-de-gestao-operacional/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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