Desenvolvimento de uma ferramenta de controladoria aplicável ao processo de fundição por cera perdida
DOI:
https://doi.org/10.24883/IberoamericanIC.v3i3.65Keywords:
Indicadores de Desempenho, Ferramenta para Análise, ControladoriaAbstract
A existência do ambiente cada vez mais competitivo torna crescente a necessidade de conhecer e analisar o desempenho da empresa sobre diferentes aspectos: financeiro, cliente, interno, aprendizado e crescimento. este mercado faz com que as empresas busquem constantemente aumentar seus controles, assim como de conhecer seus indicadores, utilizando ferramentas que possam avalizar seu desempenho, evidenciando atividades que agregam valor, realizar comparações e rever as estratégias de empresa, buscando maior eficiência na atividade operacional assim como maior eficácia no resultado operacional. O objetivo deste trabalho foi realizar um levantamento dos indicadores existente em uma empresa microfusão situada na serra gaúcha, bem como, desenvolver uma ferramenta que possibilita a avaliação do desempenho, aplicável ao processo de fundição por cera perdida. Obteve-se uma ferramenta composta por uma estrutura de indicadores estratégicos que visam atender às exigências impostas pelo ambiente mais competitivo e, possibilitando aos gestores compreenderem as interligações existentes entes as diferentes áreas, e assim, auxiliando-os no processo de planejamento, execução e controle.
DEVELOPMENT OF A TOOL FOR CONTROLLING APPLICABLE TO CASTING PROCESS FOR LOST WAX
ABSTRACT
The existence of the increasingly competitive environment makes growing the need to understand and analyze the company's performance on different aspects: financial, customer, internal, learning and growth. This market makes companies seek to constantly increase their controls, as well as meet your indicators, using tools that can evaluate its performance, highlighting activities that add value, perform comparisons and review company strategies, seeking greater efficiency in operating activities as well as greater efficiency in the operating result. The aim of this study was to conduct a survey of existing indicators in investment casting company located in serra gaúcha, as well as, develop a tool that allows for the evaluation of performance, applicable to the lost wax casting process. It was obtained a tool consisting of a framework of strategic indicators which aim to meet the demands imposed by the environment more competitive and enabling managers to understand the existing interconnectors loved the different areas, and thus, assisting them in the process of planning, implementation and control.
Keywords: Performance Indicators. Tool for Controlling Analysis
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