A Utilização de Objetivos de Desempenho de Operações como Vetor para Decisões de Investimentos

Abstract

Conventional analysis of investments in fixed assets occurs predominantly through financial indicators. The purpose of this article is to create an alternative way to complement this analysis from the use of performance objectives operations combined with qualitative and quantitative methods. Therefore a theoretical review was made to watch what the literature considers to be satisfactory and the gaps identified in this context. Based on this review it was possible to create a proposal of analysis that allows you to change the economic and financial results from the correlation of variables termed as questions that may influence the performance both positively and negatively. The products of this proposal is to develop a matrix and then their inclusion in an analysis flow chart that allows broader view of financial viability rates in investments to fixed assets. As future contributions expected to produce research in the practical field and the production of software that replicate analysis and established or even improved sequence. (English) [ABSTRACT FROM AUTHOR]