Práticas de Gestão e Desempenho Financeiro: Um Estudo Realizado em Empresas da Região de Campo Limpo Paulista

• Main Authors: Anderson Queiroz Lemos, Djair Picchiai
• Format: Article
• Language: Portuguese
• Published: Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2014-01-01
• Series: Desenvolvimento em Questão
• Subjects: resource management; financial performance; small and middle business; efficiency
• Online Access: http://www.redalyc.org/articulo.oa?id=75230088011

This study assesses the effect of balanced management on the financial performance of small and medium enterprises, from their management practices. The literature on RBV explains that resource constraints prevent firms having differentiated performance, and the lack of appropriate manage - ment practices are one of these restrictions. Spear here the concept of balanced management as an internally capability developed by the firm, able to promote efficient management practices to achieve superior financial performance. To define balanced management it was used the concept of alignment, coherence and consistency (Ansoff, 1979; Henderson, Venkatraman, 1993; Mintzberg et al. 2000). To solve the starting question it was used multivariate data analysis with a sample of 54 companies in the Region of Campo Limpo Paulista (SP). Specifically some control variables were used in the regression in order to reduce relations not covered by the hypothesis. The results indicate that firms with balanced management presented superior financial performance than those who do not have this feature. Having been possible to separate the companies into groups, the results showed that management practices were important predictors of business performance in companies with balanced management. This research teaches that management practices are not the only one responsible to solve the problem of organizational performance, the organization needs managers willing to make additional efforts to balance it.