Avaliação da eficiência dos clientes de uma empresa de serviços contábeis de Santa Maria - RS

Abstract

The present study intended to verify, through the DEA (Data Envelopment Analysis), if the ASO (Accounting Services Office) customers who pay higher accounting fees are the most efficient ones. The research is classified as bibliographic according to the research procedures and as literature according to the objective. The method of approach is considered deductive and the process applied is considered comparative. To achieve the proposed objectives, the DEA-BCC model with inputs and outputs guidance was applied using the ISYDS (Integrated System for Decision Support) software, calculating the standard, inverted, composite and normalized efficiency threshold and also the improving targets for the inefficient customers. Using the standard threshold it was possible to identify the most efficient customers (benchmarks). To improve customer identification and differentiation of the most efficient customer the inverted, composite and normalized threshold were used. To answer the research problem a ranking of customer efficiency score was built up using as guidance the inputs and outputs comparing them to the accounting fees, the classification of efficient and inefficient firms, and the improving targets for the inefficient customers to achieve efficiency. The results show that customers who pay higher accounting fees are not the most efficient ones. As for the improving targets of the inefficient customers they will depend on the ASO evaluation and implementation of the changes as the costs for that are significant.