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| Autore principale: | |
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| Natura: | Artículo científico |
| Lingua: | en |
| Pubblicazione: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração
2022
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| Accesso online: | https://www.redalyc.org/articulo.oa?id=84172397002 https://www.redalyc.org/journal/841/84172397002/ https://www.redalyc.org/journal/841/84172397002/html/ https://www.redalyc.org/journal/841/84172397002/84172397002.epub https://www.redalyc.org/journal/841/84172397002/movil |
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Sommario:
- Structure of Planning and Control Artifacts and their Accuracy in Brazilian Family Businesses Fábio Frezatti Daniel Magalhães Mucci Diógenes de Souza Bido Administración y Contabilidad Forecast accuracy artifacts rolling forecast planning and control Objective: the accuracy of planning and control artifacts is fundamental for bringing assertiveness to the organizational management process. The utility of the artifacts is questioned when the desired accuracy is missing. This research aims to identify the relationship between the artifact structure, the market assumptions, and the accuracy of the performance variables with a view to adapting the artifact profile to the desired impact over performance accuracy. Methods: this is a quantitative study based on convenience sampling and the data analysis methods used were structural equation modeling and necessary condition analysis. Results: within a sufficiency logic, the results support adherence between the planning and control artifacts, but not their relationship with performance accuracy. However, when analyzing the necessity logic, the artifacts become a necessary condition for a high level of performance accuracy. Conclusions: we show that the planning and control structure is consistent for achieving accuracy, but defining the desired level of deviation tolerance is a fundamental condition for the efficiency level of the management process. The more demanding the organization is in terms of deviation tolerance, the greater the need for artifacts. 2022 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84172397002 https://www.redalyc.org/journal/841/84172397002/ https://www.redalyc.org/journal/841/84172397002/html/ https://www.redalyc.org/journal/841/84172397002/84172397002.epub https://www.redalyc.org/journal/841/84172397002/movil 10.1590/1807-7692bar2022210080 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.3 Vol.19