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Publication
O risco do negócio e o EVA
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 930 KB | Adobe PDF |
Advisor(s)
Abstract(s)
Atualmente é inquestionável a importância da gestão organizacional ser apoiada em
indicadores. Por outro lado, o conhecimento do risco do negócio e da criação de valor, são
informações diferenciadoras desse suporte à gestão. Neste estudo que teve como objetivo verificar a
relação existente entre a criação de valor gerada nas empresas da amostra e o risco de negócio que
as mesmas apresentam, após um enquadramento teórico onde foram apresentados e caraterizados os
indicadores ponto crítico operacional, margem de segurança operacional e grau de alavanca
operacional, para medir o risco do negócio e o Economic Value Aded, para medir a criação de valor,
nas empresas da amostra, foi possível verificar que o modelo de regressão linear múltipla estimado
permitiu, com uma qualidade bastante razoável, estimar o impacto que as variáveis PCV e MS têm
na variação do valor EVA®.
Today, the importance that organizational management be supported by indicators, is unquestionable. Also, knowledge of business risk and value creation are differentiating information for this management support. In this study, which aimed to verify the relationship between the value creation generated by companies included in the sample and their business risk, after a literature review where the concepts break-even point, safety margin and operating leverage, indicators used to measure business risk, were presented and characterized, as well as the Economic Value Added, to measure value creation, it was possible to verify that the estimated multiple linear regression model allowed, with a very reasonable quality, to estimate the impact that the PCV and MS variables have on EVA® value’s variation.
Today, the importance that organizational management be supported by indicators, is unquestionable. Also, knowledge of business risk and value creation are differentiating information for this management support. In this study, which aimed to verify the relationship between the value creation generated by companies included in the sample and their business risk, after a literature review where the concepts break-even point, safety margin and operating leverage, indicators used to measure business risk, were presented and characterized, as well as the Economic Value Added, to measure value creation, it was possible to verify that the estimated multiple linear regression model allowed, with a very reasonable quality, to estimate the impact that the PCV and MS variables have on EVA® value’s variation.
Description
Trabalho apresentado XXX jornadas Luso-Espanholas, 5 a 8 de fevereiro de 2020, Bragança, Portugal
Keywords
Risco do negócio Criação de valor PCO MS EVA® Business risk Value creation Break-even point Safety margin EVA®