Suporte a tomada de decisão para seleção de projetos estratégicos: Estudo em empresa do setor sucroenergético
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Data
2021-09-08
Autores
Seviriano, Everton Ricardo
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Editor
Universidade Estadual Paulista (Unesp)
Resumo
Objetivo Desenvolver uma estrutura metodológica integrando o Balanced Scorecard e Analytics Hierarchy Process para avaliar e selecionar projetos estratégicos de uma empresa do setor sucroenergético. Metodologia / Procedimentos de Pesquisa O estudo tem natureza aplicada pois busca solução para problema específico e propõe solução prática para atingir o objetivo. A abordagem será predominantemente qualitativa, no entanto serão necessários recursos quantitativos para aplicação do método AHP. O método utilizado foi estudo de caso e os procedimentos incluem desde pesquisa bibliográfica para integração dos métodos BSC e AHP- coleta de dados- pesquisa documental, observação e entrevista em profundidade. Resultados e discussões A aplicação da metodologia e a definição dos projetos que mais contribuem para o objetivo estratégico fica evidente que a estratégia da organização e a “defensora” devido os subcritérios que compõem a perspectiva “Gerenciar custos” concentrarem fortemente na redução de custos, características marcantes dos setores de commodities. As descobertas propiciadas pelo estudo de caso aplicando assim conceito de valor, o princípio da intimidade com cliente que neste trabalho tornou-se a perspectiva “Suprimento de terra e cana” formada pelos parceiros e fornecedores agrícolas, devido a necessidade de integração vertical. Outro aspecto muito relevante a partir das perspectivas “Gerenciar custos” e “Suprimento de terra e cana”, é a contribuição para uma realidade forte do setor, onde o valor médio de arrendamento da terra leva boa parte da produtividade do canavial, demonstrando ainda mais a dependência dos subcritérios produtividade do canavial com 0,127 e suprimento de terra e cana com 0,140, conciliados ao subcritério nível de satisfação com 0,209. Conclusões e limitações Os objetivos propostos foram alcançados, observou-se um caso prático e aplicado. Dado a união da teoria e prática compartilhando resultados empíricos, contribuindo para a área de planejamento estratégico adaptando um modelo já praticado em outros segmentos de negócio. As limitações se deram ao fato da complexidade envolvendo a nuances estratégicas, impossibilitando o estudo de todo o processo, sendo assim o método criado acabou deixando de fora critérios importantes voltados para sustentabilidade como Environmental, Social and Governance (ESG). Implicações gerenciais O trabalho forneceu uma estrutura detalhada com as etapas a serem seguidas para uma implementação prática no planejamento estratégico. Além de um passo a passo por meio da Erro! Fonte de referência não encontrada. e também todos os roteiros de entrevistas e a estrutura analítica hierárquica com os principais itens estratégicos, fornecendo assim um guia prático orientado a execução. Originalidade Não foram identificadas publicações no Brasil com relação a integração das técnicas AHP e BSC voltadas ao agronegócio e em particular o setor sucroenergético, fato que não diminui a importância, mas sim aumenta a relevância do uso no setor sucroenergético. O trabalho tem relevância social contribuindo com abordagem que buscará identificar, desenvolver e aplicar uma metodologia adequada ao setor sucroenergético. Posteriormente o trabalho poderá ser utilizado por empresas que poderão se beneficiar dos resultados e assim contribuir com seus objetivos.
Purpose Develop a methodological framework integrating the Balanced Scorecard and Analytics Hierarchy Process to evaluate and select strategic projects for a sugarcane company. Design/methodology The study has an applied nature as it seeks a solution to a specific problem and proposes a practical solution to achieve the objective. The approach will be predominantly qualitative, however quantitative resources will be needed to apply the AHP method. The method used was a case study and the procedures range from bibliographical research to the integration of the BSC and AHP methods - data collection - document research, observation and in-depth interview. Findings and Discussions The application of the methodology and the definition of the projects that most contribute to the strategic objective, it is evident that the organization's strategy and the "advocate" due to the sub-criteria that make up the "Manage costs" perspective, focus heavily on cost reduction, outstanding characteristics of the sectors of commodities. The findings provided by the case study thus applying the concept of value, the principle of intimacy with the customer, which in this work became the perspective “Supply of land and sugarcane” formed by agricultural partners and suppliers, due to the need for vertical integration. Another very relevant aspect from the perspectives "Manage costs" and "Supply of land and sugarcane", is the contribution to a strong reality in the sector, where the average land lease value takes a good part of the productivity of the sugarcane field, demonstrating even more the dependence of sub-criteria sugarcane productivity with 0.127 and supply of land and cane with 0.140, reconciled with the sub-criterion level of satisfaction with 0.209. Management Implication The work provided a detailed framework with the steps to be followed for practical implementation in strategic planning. In addition to a step-by-step through Figure 6 and also all the interview scripts and the hierarchical analytical structure with the main strategic items, thus providing a practical guide oriented to execution. Conclusion and Research limitations The proposed objectives were achieved, a practical and applied case was observed. Given the union of theory and practice, sharing empirical results, contributing to the strategic planning area by adapting a model already practiced in other business segments. The limitations were due to the fact that the complexity involved the strategic nuances, making it impossible to study the entire process, so the method created ended up leaving out important sustainability criteria such as Environmental, Social and Governance (ESG). Originality No publications were identified in Brazil regarding the integration of AHP and BSC techniques aimed at agribusiness and in particular the sugar-energy sector, a fact that does not diminish its importance, but rather increases the relevance of its use in the sugar-energy sector. The work has social relevance, contributing with an approach that will seek to identify, develop and apply a methodology suitable for the sugar-energy sector. Later, the work can be used by companies that can benefit from the results and thus contribute to their goals.
Purpose Develop a methodological framework integrating the Balanced Scorecard and Analytics Hierarchy Process to evaluate and select strategic projects for a sugarcane company. Design/methodology The study has an applied nature as it seeks a solution to a specific problem and proposes a practical solution to achieve the objective. The approach will be predominantly qualitative, however quantitative resources will be needed to apply the AHP method. The method used was a case study and the procedures range from bibliographical research to the integration of the BSC and AHP methods - data collection - document research, observation and in-depth interview. Findings and Discussions The application of the methodology and the definition of the projects that most contribute to the strategic objective, it is evident that the organization's strategy and the "advocate" due to the sub-criteria that make up the "Manage costs" perspective, focus heavily on cost reduction, outstanding characteristics of the sectors of commodities. The findings provided by the case study thus applying the concept of value, the principle of intimacy with the customer, which in this work became the perspective “Supply of land and sugarcane” formed by agricultural partners and suppliers, due to the need for vertical integration. Another very relevant aspect from the perspectives "Manage costs" and "Supply of land and sugarcane", is the contribution to a strong reality in the sector, where the average land lease value takes a good part of the productivity of the sugarcane field, demonstrating even more the dependence of sub-criteria sugarcane productivity with 0.127 and supply of land and cane with 0.140, reconciled with the sub-criterion level of satisfaction with 0.209. Management Implication The work provided a detailed framework with the steps to be followed for practical implementation in strategic planning. In addition to a step-by-step through Figure 6 and also all the interview scripts and the hierarchical analytical structure with the main strategic items, thus providing a practical guide oriented to execution. Conclusion and Research limitations The proposed objectives were achieved, a practical and applied case was observed. Given the union of theory and practice, sharing empirical results, contributing to the strategic planning area by adapting a model already practiced in other business segments. The limitations were due to the fact that the complexity involved the strategic nuances, making it impossible to study the entire process, so the method created ended up leaving out important sustainability criteria such as Environmental, Social and Governance (ESG). Originality No publications were identified in Brazil regarding the integration of AHP and BSC techniques aimed at agribusiness and in particular the sugar-energy sector, a fact that does not diminish its importance, but rather increases the relevance of its use in the sugar-energy sector. The work has social relevance, contributing with an approach that will seek to identify, develop and apply a methodology suitable for the sugar-energy sector. Later, the work can be used by companies that can benefit from the results and thus contribute to their goals.
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Palavras-chave
Tomada de Decisão, Cana-de-açúcar, Economia, Finanças