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Avaliação de Empresas de Pequeno Porte no Brasil através da Metodologia Construtivista de Apoio à Decisão MCDA-C

  • Marcus Vinicius Andrade Lima

    ()

    (UNISUL Business School)

  • Leonardo Ensslin

    (UNISUL Business School)

  • Ana Lucia de Miranda Lopes

    ()

    (UNISUL Business School)

  • Ademar Dutra

    ()

    (UNISUL Business School)

Registered author(s):

    Esta pesquisa apresenta um método que, sob a ótica construtivista, permite construir modelos para avaliar empresas de pequeno porte no Brasil, com base nas percepções e juízos de valor do investidor. Para tanto, este trabalho se propôs a utilizar uma metodologia multicritério de apoio a decisão construtivista (MCDA-Construtivista), que permitiu operacionalizar o método aqui proposto, a fim de melhor refletir o valor das empresas como negócio. Sob o ponto de vista das escolhas metodológicas de pesquisa, o autor procurou se posicionar diante das diversas correntes teóricas da área de avaliação de empresas; em especial a visão construtivista no processo de apoio a decisão onde se assume a idéia de que resolver um problema é um processo evolutivo de aprendizado. O modelo proposto identifica as variáveis consideradas relevantes pelo decisor em um processo de avaliação de empresa . Utiliza-se de um estudo de caso em uma empresa de pequeno porte (Alfa Tecnoquímica Ltda) para exemplificar a aplicação do modelo construtivista proposto. Concluiu-se que o mais importante do que propor uma metodologia para avaliação é o reconhecimento de que com a abordagem construtivista os envolvidos no processo interagem e aprendem sobre o problema e o que realmente importa são os aspectos julgados relevantes pelo investidor.

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    File URL: http://globadvantage.ipleiria.pt/files/2008/04/working_paper-10_globadvantage.pdf
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    Paper provided by globADVANTAGE, Polytechnic Institute of Leiria in its series Working Papers with number 10.

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    Date of creation: 21 Mar 2008
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    Handle: RePEc:pil:wpaper:10
    Contact details of provider: Web page: http://globadvantage.ipleiria.pt
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    1. Roy, Bernard, 1993. "Decision science or decision-aid science?," European Journal of Operational Research, Elsevier, vol. 66(2), pages 184-203, April.
    2. Volume 22 Number 3, 1993. "The Value of Flexibility: The Case of a Dual-Fuel Industrial Steam Boiler," Financial Management, Financial Management Association, vol. 22(3), Fall.
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