Performance evaluation system to management aiding of the bidding processes coordination of a University Hospital

Authors

DOI:

https://doi.org/10.21680/2176-9036.2021v13n1ID19274

Keywords:

Performance evaluation system, bidding processes, decision support, MCDA-C

Abstract

Purpose: The purpose of this research is to structure a model to support the management of the Coordination of Bidding Processes at the Professor Polydoro Ernani de São Thiago University Hospital of Universidade Federal de Santa Catarina (Federal University of Santa Catarina). The main purpose is to build, in its manager, knowledge about the management context, allowing the visualization of the aspects deemed as necessary and sufficient to be taken into account in this process.

Methodology: The Multicriteria Decision Aid - Constructivist (MCDA-C) methodology is used to structure a specific performance evaluation system considering the particularities of the context and its manager. Thus, the research uses a qualitative approach with primary data collection, in the form of a case study, based on interviews with the manager of the Coordination.

Results: The structuring of the system allows the development of a hierarchical structure of value and qualitative performance indicators. The development of performance indicators enables the effectively monitoring of activities developed by the sector, leading to efficient management and better application of public resources. It also allows the visualization of aspects at compromising, market and excellence levels, highlighting the relevant factors for management.

Contributions of the Study: The study contributes to filling the demonstrated gap based on the analysis of the literature on the topic. The system is considered to provide the manager with specific information to make decisions and promotes a discussion, not yet found in the literature, regarding the use of constructivist approaches for the bidding sector in a university hospital.

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Author Biographies

Samuel Souza de Araújo, Universidade Federal de Santa Catarina

Mestre em Contabilidade pela Universidade Federal de Santa Catarina (UFSC). Campus Universitário Reitor João David Ferreira Lima, PPGC, Trindade, Florianópolis/SC – Brasil.

Lucas dos Santos Matos, Universidade Federal de Santa Catarina

Doutorando em Engenharia de Produção pela Universidade Federal de Santa Catarina (UFSC).  Campus Universitário Reitor João David Ferreira Lima, PPGEP, Trindade, Florianópolis/SC – Brasil.

Sandra Rolim Ensslin, Universidade Federal de Santa Catarina

Doutora em Engenharia de Produção pela Universidade Federal de Santa Catarina (UFSC). Professora do Programa de Pós-Graduação em Contabilidade e de Engenharia de Produção da UFSC.

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Published

02-01-2021

How to Cite

SOUZA DE ARAÚJO, S.; DOS SANTOS MATOS, L.; ROLIM ENSSLIN, S. Performance evaluation system to management aiding of the bidding processes coordination of a University Hospital. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 13, n. 1, p. 244–262, 2021. DOI: 10.21680/2176-9036.2021v13n1ID19274. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/19274. Acesso em: 22 nov. 2024.

Issue

Section

Section 3: Research of Field on Accounting (Survey) (S3)