Comparative analysis of indicators strategy is gicos management applied in agriculture
International Journal of Development Research
Comparative analysis of indicators strategy is gicos management applied in agriculture
Received 17th October, 2019; Received in revised form 06th November, 2019; Accepted 14th December, 2019; Published online 29th January, 2020
Copyright © 2020, Sergio Cavagnoli GUTH and Vinitius P aim B roglio ZUANAZZI. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
This paper addresses the theme of strategic management indicators and was analyzed with a view to agribusiness. They are instruments of orientation and performance measurement either for prognosis or identification of solution alternatives. The study aimed to compare the results of strategic indicators, considering similarities and non-similarities. The methodology is characterized as applied research, classified in relation to the objectives as exploratory and descriptive, using documentary procedure and the approach is quantitative. The research was applied to agricultural companies whose data were obtained in the Valor 1000 yearbook, published by the Valor Econômico newspaper.The study was based on publications from 2015, 2016, 2017 and 2018 that pointed to the results for the previous year. The sample consisted of 26 companies that presented the largest number of data in the selected period. It is concluded that the economic and financial performance measured through the Net Margin, Return on Equity (ROE), EBITDA, Current Liquidity, Return on Investment (ROI) and EVA indices fluctuated in the years 2015 and / or 2016 due to the economic crisis with resumption of growth or stabilization in 2017. The average onerous debt ratio fell in all periods, but is still considered high. The bservou the trend of the companies that accompanied and reflected the economic downturn and those that have not been absorbed jutting a scenario, as a rule, unfavorable. From the above it was verified the importance and contribution of effective and constant employment of strategic indicators in the current economy.