Eficiência na conversão de faturamento em benefícios sociais para a base da pirâmide: uma análise em empresas varejistas brasileiras de capital aberto
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Data
2017-06-29
Autores
Inhesta, Alessandra de Vito [UNESP]
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Editor
Universidade Estadual Paulista (Unesp)
Resumo
O fenômeno da cultura do consumo, da qual o varejo é um elo, constitui-se como um importante campo de investigação. Para que o varejo seja bem aceito no mercado para baixa renda é fundamental que os formatos varejistas procurem atender e conciliar as diversas necessidades e expectativas desses consumidores, sendo elas: ter acesso rápido à produtos e serviços; proximidade física; oferta de empregos; bom atendimento e ambiente adequado. O objetivo deste trabalho foi determinar quais são as características das empresas varejistas brasileiras de capital aberto mais eficientes em converter faturamento em benefícios sociais para base da pirâmide. Para atingir este objetivo, inicialmente, uma análise de regressão linear e logística foram realizadas para validação de um conjunto de outputs previamente selecionado com base na literatura. Posteriormente, as eficiências das empresas varejistas foram calculadas por meio da ferramenta do modelo de Retornos Variáveis de Escala (BCC) da Análise Envoltória de Dados. Finalmente, foram investigados os fatores que caracterizam as empresas que foram consideradas mais eficientes. Como resultados, foi identificado a validação dos seguintes outputs: números de funcionários, números de lojas e oferecimento de crédito próprio. Porém, não se validou o número de parcelas oferecidas sem juros como variável de output. Ressalta-se que as variáveis validadas foram utilizadas como outputs da Análise Envoltória de Dados juntamente com o input faturamento. Por fim, concluiu-se algumas das características das empresas varejistas brasileiras de capital aberto mais eficientes em gerar benefícios para a base da pirâmide para o ano de 2015. Como contribuição prática, pode-se afirmar que os resultados obtidos com este estudo podem incentivar uma política pública varejista para formulação de estratégias de modo que os lucros retornem para a sociedade com maior eficiência. Já em relação à contribuição para o estado da arte, é importante mencionar que não foi localizado na literatura outro trabalho que analisasse a eficiência dos faturamentos de empresas varejistas brasileiras de capital aberto em se converter em benefícios sociais para a baixa renda.
The phenomenon of consumer culture, of which retail is a link, is an important field of research. For retail to be well accepted in the market for low income, it is essential that the retailer formats seek to meet and reconcile the diverse needs and expectations of these consumers, being: to have quick access to products and services; Physical proximity; Job offer; Good service and adequate environment. The objective of this study was to determine the characteristics of Brazilian publicly traded retailers that are more efficient in converting earnings into social benefits at the base of the pyramid. To reach this goal, initially, a linear and logistic regression analysis were performed to validate a set of outputs previously selected based on the literature. Subsequently, the efficiencies of the retail companies were calculated using the tool of the Variable Scale Returns (BCC) model of Data Envelopment Analysis. Finally, we investigated the factors that characterize the companies that were considered more efficient. As a result, the validation of the following outputs was identified: numbers of employees, numbers of stores and offering of own credit. However, the number of plots offered without interest as an output variable was not validated. It should be emphasized that the validated variables were used as outputs of the Data Envelopment Analysis together with the input billing. Finally, some of the characteristics of the Brazilian publicly-held retail companies that were more efficient in generating benefits for the pyramid base for the year 2015 were concluded. As a practical contribution, it can be said that the results obtained with this study can encourage a retail public policy to formulate strategies so that profits return to society more efficiently. Regarding the contribution to the state of the art, it is important to mention that no other work was analyzed in the literature analyzing the billing efficiency of Brazilian publicly traded public companies in converting into social benefits for low income.
The phenomenon of consumer culture, of which retail is a link, is an important field of research. For retail to be well accepted in the market for low income, it is essential that the retailer formats seek to meet and reconcile the diverse needs and expectations of these consumers, being: to have quick access to products and services; Physical proximity; Job offer; Good service and adequate environment. The objective of this study was to determine the characteristics of Brazilian publicly traded retailers that are more efficient in converting earnings into social benefits at the base of the pyramid. To reach this goal, initially, a linear and logistic regression analysis were performed to validate a set of outputs previously selected based on the literature. Subsequently, the efficiencies of the retail companies were calculated using the tool of the Variable Scale Returns (BCC) model of Data Envelopment Analysis. Finally, we investigated the factors that characterize the companies that were considered more efficient. As a result, the validation of the following outputs was identified: numbers of employees, numbers of stores and offering of own credit. However, the number of plots offered without interest as an output variable was not validated. It should be emphasized that the validated variables were used as outputs of the Data Envelopment Analysis together with the input billing. Finally, some of the characteristics of the Brazilian publicly-held retail companies that were more efficient in generating benefits for the pyramid base for the year 2015 were concluded. As a practical contribution, it can be said that the results obtained with this study can encourage a retail public policy to formulate strategies so that profits return to society more efficiently. Regarding the contribution to the state of the art, it is important to mention that no other work was analyzed in the literature analyzing the billing efficiency of Brazilian publicly traded public companies in converting into social benefits for low income.
Descrição
Palavras-chave
Eficiência social, Baixa renda, Análise Envoltória de Dados, Varejo, Social efficiency, Low income, Data envelopment analysis, Retail