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Abstract(s)
A presente dissertação destina-se a apresentar um estudo sobre a metodologia Data Envelopment Analysis (DEA), mais precisamente sobre uma sua variante designada por Network DEA. Perante a crescente competitividade de mercado, o conceito de desempenho organizacional tem assumido um papel bastante importante no contexto empresarial. Assim, a avaliação do desempenho organizacional torna-se crucial para que as organizações alcancem um elevado nível de eficiência, aumentem a sua produtividade e consigam distinguir-se da concorrência. Neste sentido, é necessária uma gestão eficiente de recursos humanos, materiais e financeiros, por parte dos gestores empresariais. Dada a atual crise financeira que o setor bancário atravessa, e para demonstrar a aplicabilidade da metodologia Network DEA, realizou-se um estudo de caso, em que se avalia a eficiência de vinte instituições bancárias que operavam em Portugal em 2014. No primeiro processo, a avaliação de eficiência tem como base a utilização de inputs, como o número de funcionários, o ativo e o património líquido e de outputs, como o resultado líquido e o crédito a clientes. De seguida, os outputs do primeiro processo são considerados como inputs do segundo processo, sendo que o resultado por ação e a margem financeira são considerados como outputs do segundo processo. Por último, são combinados todos os inputs e todos os outputs.
This thesis aims to present a study on Data Envelopment Analysis (DEA), mainly on a variant called Network DEA. With the increasing of market competitiveness, the concept of organizational performance has played an important role in the business context. Thus, the assessment of organizational performance becomes crucial for organizations to achieve a high level of efficiency, to increase their productivity and can distinguish themselves from the competition. In this sense, an efficient management of human resources, materials and financial resources are required by business managers. The current financial crisis that the banking sector is going through, and to demonstrate the applicability of Network DEA, there is a case study, that assesses the effectiveness of twenty banks that operated in Portugal in 2014. In the first case, the efficiency rating is based on the use of inputs, such as: number of employees, assets and net assets and outputs, such as: net income and loans to customers. Then, the outputs of the first process are considered as the second process’ inputs; earnings per share and net interest margin are considered as outputs of the second process. Finally, there is a combination of all inputs and all outputs.
This thesis aims to present a study on Data Envelopment Analysis (DEA), mainly on a variant called Network DEA. With the increasing of market competitiveness, the concept of organizational performance has played an important role in the business context. Thus, the assessment of organizational performance becomes crucial for organizations to achieve a high level of efficiency, to increase their productivity and can distinguish themselves from the competition. In this sense, an efficient management of human resources, materials and financial resources are required by business managers. The current financial crisis that the banking sector is going through, and to demonstrate the applicability of Network DEA, there is a case study, that assesses the effectiveness of twenty banks that operated in Portugal in 2014. In the first case, the efficiency rating is based on the use of inputs, such as: number of employees, assets and net assets and outputs, such as: net income and loans to customers. Then, the outputs of the first process are considered as the second process’ inputs; earnings per share and net interest margin are considered as outputs of the second process. Finally, there is a combination of all inputs and all outputs.
Description
Mestrado em Contabilidade e Gestão das Instituições Financeiras
Keywords
Avaliação do desempenho organizacional DEA Instituições bancárias Eficiência Assessement of Organizational Performance DEA Banks Efficiency