Análise dos indicadores de avaliação de desempenho propostos pela literatura científica para pequenas e médias empresas

Abstract

The main objective of this study consisting of identifying the performance evaluation indicators proposed by the scientific literature for small and medium enterprises in the Spell and Scielo databases. For this, a descriptive and exploratory, qualitative and quantitative study was developed, characterized as bibliographical, the universe of the research was 12 articles. In terms of content analysis, the indicators were divided into two large categories: financial and non-financial. In the survey 87 different indicators were observed. With regard to the greater number of indicators used in the subcategories, the one with the highest quantity was sales with 10 indicators, which may mean that small and medium-sized enterprises are more focused on developing sales strategies for their products or services, then we have the planning and productivity subcategories each with 8 performance indicators. It was noted that small and medium-sized enterprises make more use of non-financial indicators. The present study will help researchers and academics in the study on the subject and also managers of small and medium enterprises in the identification of indicators of evaluation of operational performance for companies.