文章基本信息

标题：Volume de Vendas X Eficiência Financeira: Análise das 500 Maiores Empresas de 2018 a Partir de um Método Multicritério
本地全文：下载
作者：Nelson Hein ; Gleice Carvalho de Lima Moreno ; Leonardo dos Santos 等
期刊名称：Revista FSA
印刷版ISSN：1806-6356
电子版ISSN：2317-2983
出版年度：2021
卷号：18
期号：3
页码：101-122
DOI：10.12819/2021.18.03.5
出版社：Faculdade Santo Agostinho
摘要：The financial efficiency of an organization tends to generate a good financial performance, as the efficiency in the use of resources is recognized in all stages of the activity. Thus, we evaluated in this study whether the unification of financial indicators has an ordinal correlation with the sales ranking of the 500 Largest Companies, published by Exame Magazine and corresponding to the period of 2018. To clarify this doubt, the TOPSIS multicriteria method was used, evaluating ranking developed from financial indicators, showed a change in the positioning of the companies involved in the sample. The result showed that the correlation between the sales ranking evaluated and the sales ranking developed using the TOPSIS multicriteria method was not significant. Kendall's tau coefficient was 4%. What can be said about this result is that a company can have significant sales and, even so, not have good financial health.
关键词：Avaliação de Desempenho;Tomada de Decisão;Eficiência Financeira.