| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.68 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A avaliação de desempenho é crucial na gestão organizacional em qualquer sector de atividade. Permite a monitorização, comparação e correção do desempenho organizacional por forma a atingir um nível de eficiência fundamental para a sobrevivência num ambiente hipercompetitivo. Neste sentido, este trabalho procura utilizar e consolidar um critério justo de avaliação de performance através da utilização de Data Envelopment Analisys (DEA) combinando indicadores financeiros e de risco de uma seguradora com filiais em diversos países. Inicialmente, observa-se a eficiência operacional através da análise dos indicadores de entrada (inputs) como despesas operacionais, de aquisição e sinistralidade, e indicadores de saída
(outputs) como o prémio coletado e outros prémios. Posteriormente, procura-se a eficiência financeira através da análise dos mesmos indicadores de saída, agora considerados indicadores de entrada e o retorno financeiro e de investimento (outputs). Por fim, combinam-se todos os inputs e outputs.
The performance evaluation is crucial in the orgazational management of any sector of activity. Allows the monitoring, compare and, even correct its performance, in order to achieve an efficiency ranking essential to the survival of the organization in a hypercompetitive environment. Thus, this paper seeks to apply and consolidate a fair criterion of performance evaluation through the model Data Envelopment Analysis (DEA) combining financial indicators and risk of an Insurance Company with branch offices in several countries. At first, it explores the operational effectiveness of each institution by analyzing the input indicators: operational and acquisition expenses and Claim Ratios and output indicators as collected premium and other premiums. Afterwards, looking up financial efficiency by analyzing the same output indicators, now as input indicators and the financial and investments returns (outputs). Finally, the last combines all inputs and outputs.
The performance evaluation is crucial in the orgazational management of any sector of activity. Allows the monitoring, compare and, even correct its performance, in order to achieve an efficiency ranking essential to the survival of the organization in a hypercompetitive environment. Thus, this paper seeks to apply and consolidate a fair criterion of performance evaluation through the model Data Envelopment Analysis (DEA) combining financial indicators and risk of an Insurance Company with branch offices in several countries. At first, it explores the operational effectiveness of each institution by analyzing the input indicators: operational and acquisition expenses and Claim Ratios and output indicators as collected premium and other premiums. Afterwards, looking up financial efficiency by analyzing the same output indicators, now as input indicators and the financial and investments returns (outputs). Finally, the last combines all inputs and outputs.
Description
Mestrado em Contabilidade e Gestão da Instituições Financeiras
Keywords
Desempenho Organizacional Data Envelopment Analisys Seguradoras Programação linear Análise da eficiência Produtividade Organizational Performance Insurance Companies Linear Programming Efficiency Productivity analysis