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Metodologias De Avaliação De Desempenho: Eva, Mva E Bsc

Author

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  • Jonatas Dutra Sallaberry

Abstract

O presente trabalho visa apresentar as metodologias de avaliação de desempenho das organizações, mais especificamente o EVA, MVA e o BSC. Descreve-se no contexto que o EVA indica valor econômico agregado à entidade superior a remuneração esperada pelo capital.O MVA, utilizando-se do EVA, incorpora ainda a variável tempo através da redução de estimativas de resultados futuros a valor presente e assim indicar um valor de mercado. Por fim analisou-se o BSC como ferramenta que utiliza-se de indicadores para auxiliar a gestão da entidade para alcançar os resultados esperados.

Suggested Citation

  • Jonatas Dutra Sallaberry, 2012. "Metodologias De Avaliação De Desempenho: Eva, Mva E Bsc," Observatorio de la Economía Latinoamericana, Grupo Eumed.net (Universidad de Málaga), issue 171, August.
  • Handle: RePEc:erv:observ:y:2012:i:171:13
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