Criação de um sistema de medição de desempenho para uma empresa de prevenção a fraudes

Carlos Eduardo Holder Martins; Rosana Curvelo de Souza; João Florêncio da Costa Júnior; Manoel Veras de Sousa Neto

doi:10.5585/gep.v14i1.23265

Autores

Carlos Eduardo Holder Martins Universidade Potiguar – UnP http://orcid.org/0000-0002-9795-1894
Rosana Curvelo de Souza Universidade Federal do Rio Grande do Norte – UFRN http://orcid.org/0000-0001-6447-1985
João Florêncio da Costa Júnior Universidade Federal do Rio Grande do Norte – UFRN https://orcid.org/0000-0002-3962-1010
Manoel Veras de Sousa Neto Universidade Federal do Rio Grande do Norte – UFRN https://orcid.org/0000-0002-9836-6873

DOI:

https://doi.org/10.5585/gep.v14i1.23265

Palavras-chave:

Sistema de Medição de Desempenho (SMD), Business Process Outsourcing (BPO), Key Performance Indicators (KPI), Fraude

Resumo

Este artigo objetiva apresentar o desenvolvimento e a implementação de um sistema de medição de desempenho (SMD) para uma empresa brasileira de BPO (business process outsourcing), prestadora de serviço intensivo em conhecimento para o desenvolvimento de soluções em prevenção a fraudes. Metodologicamente é um estudo de caso de natureza empírica e qualitativa, cujos dados foram obtidos a partir de análise bibliográfica, documental e entrevistas semiestruturadas com os gestores da empresa, seguindo um protocolo de quatro passos: i) análise de indicadores pré-estabelecidos; ii) definição de fatores críticos de sucesso; iii) avaliação de indicadores preliminares; e iv) validação dos indicadores. Como principais resultados, a partir do diagnóstico e mapeamento de processos de gestão, fluxo de informações, organograma, estrutura operacional e cultura da empresa, estabeleceu-se objetivos e fatores críticos de sucesso para os processos decisórios em âmbitos estratégico, tático e operacional. Também foram identificados os indicadores de maior valia para a tomada de decisão e para os principais usuários dessa informação gerencial e realizou-se uma avaliação das características indispensáveis a estes indicadores e à sua aplicabilidade prática. Por fim, os KPIs (key performance indicators) foram validados junto aos tomadores de decisão, identificando barreiras de implantação e sua utilidade para o processo de gestão. O trabalho apresenta contribuições teóricas e práticas, tendo mostrado uma lacuna na literatura sobre SMDs para empresas especializadas em BPO, além de oferecer recursos para o desenvolvimento de futuros SMDs segundo critérios validados por gestores.

Referências

Al Dakheel, J., Del Pero, C., Aste, N., & Leonforte, F. (2020). Smart buildings features and key performance indicators: A review. Sustainable Cities and Society, 61, 102328. https://doi.org/10.1016/j.scs.2020.102328

Alder, P. (2003). Making the HR Outsourcing Decision. MIT Sloan Management Review, 45, 53-60.

Alkhaldi, D. A. (2018), Knowledge Sharing and IT/Business Partnership: An Integrated View of Risk Management. In: Management Association, I. (Ed.). Global Business Expansion: Concepts, Methodologies, Tools, and Applications. IGI Global. https://doi.org/10.4018/978-1-5225-5481-3

Alsudairi, M. Dwivedi, Y. K. (2010). A multi-disciplinary profile of IS/IT outsourcing research Journal of Enterprise Information Management, 23(2), 215-258, https://doi.org/10.1108/17410391011019787

Brown, D.; Wilson, S. (2007). The black books of outsourcing: How to manage the changes, challenges, and opportunities. New York: John Wiley & Sons.

Caldeira, J. (2018). 100 Indicadores da Gestão: Key Performance Indicators. Lisboa: Grupo Almedina.

Camillis, P.K.D.; Ferrari, F.D.L.; Ricarte, M.A.C; Fon, L.M. (2018). Gestão do desempenho organizacional. São Paulo: Grupo A.

Ceballos, J. L. D.; Domínguez, A. Z.; Solarte, M. G.; Vargas, G. M. (2020). Modelo de gestión humana para empresas de business process outsourcing. Pensamiento & Gestión, 49, 215-243.

Ciasullo, M. V., Fenza, G., Loia, V., Orciuoli, F., Troisi, O., & Herrera-Viedma, E. (2018). Business process outsourcing enhanced by fuzzy linguistic consensus model. Applied Soft Computing, 64, 436–444. https://doi.org/10.1016/j.asoc.2017.12.020

Creswell, J. W. (2014) Investigação qualitativa e projeto de pesquisa: escolhendo entre cinco abordagens, 3 ed. Porto Alegre: Penso.

Da Silva, L. C. de A. & Farias, J. S. (2018). Coprodução em Serviços Intensivos em Conhecimento: Uma Análise de Projetos em uma Consultoria Empresarial. Revista de Gestão e Projetos – GeP. 9 (1), 115 – 129. https://doi.org/10.5585/gep.v9i1.585

Doerr, J. (2018). Measure what matters: How Google, Bono, and the Gates Foundation rock the world with OKRs. New York: Portfolio.

Domínguez, E., Pérez, B., Rubio, Á. L., & Zapata, M. A. (2019). A taxonomy for key performance indicators management. Computer Standards and Interfaces, 64, 24–40. https://doi.org/10.1016/j.csi.2018.12.001

Drucker, P. F. (1954). The practice of management. New York: Harper & Row.

Drucker, P. F. (1967). The effective executive: the definitive guide to getting the right things done. New York: Collins.

Drucker, P. F. (2001). The Essential Drucker. Selections of the Management Works of Peter F. Drucker. Oxford: Butterworth-Heinemann.

Du, J. (D.); Miao, L. (2022). Business Process Outsourcing (BPO): Current and Future Trends. International Research in Economics and Finance, 6(3), 9 – 17. https://doi.org/10.20849/iref.v6i3.1253

Ellimäki, P., Aragón-Correa, J.A. and Hurtado-Torres, N.E. (2021), Efficiency and the scope of outsourced services: a client firm’s absorptive capacity perspective of knowledge-intensive services, Management Decision, 59(12), 2848-2863. https://doi.org/10.1108/MD-09-2020-1192

Flick, U. (2009). Introdução à pesquisa qualitativa. 3. ed. Porto Alegre: Artmed

Francischini, A. S. N.; Francischini, P. G. (2017). Indicadores de desempenho: dos objetivos à ação. Rio de Janeiro: Alta Books.

Gambal, M-J.; Asatiani, A.; Kortlarsky, J. (2022). Strategic innovation through outsourcing – A theoretical review. Journal of Strategic Information Systems 31(2), 101718. https://doi.org/10.1016/j.jsis.2022.101718

Ge, L., Wang, X. & Yang, Z. (2021). The strategic choice of contract types in business process outsourcing. Business Process Management Journal, 27 (5), 1569-1589. https://doi.org/10.1108/BPMJ-11-2020-0493

Gerbl, M., McIvor, R., Loane, S., & Humphreys, P. (2015). A multi-theory approach to understanding the business process outsourcing decision. Journal of World Business, 50(3), 505–518. http://dx.doi.org/10.1016/j.jwb.2014.08.009

Hafeez, K., Malak, N., & Zhang, Y. B. (2007). Outsourcing non-core assets and competences of a firm using analytic hierarchy process. Computers & Operations Research, 34(12), 3592–3608. https://doi.org/10.1016/j.cor.2006.01.004

Halvey, J., & Murphy, B. (2007). Business Process Outsourcing: Process, Strategies, and Contracts. Wiley Publishers, New Jersey.

Ichsani, S. and Suhardi, A. R. (2015). The Effect of Return on Equity (ROE) and Return on Investment (ROI) on Trading Volume. Procedia - Social and Behavioral Sciences, 211, 896-902. https://doi.org/10.1016/j.sbspro.2015.11.118

Jiaxing, D. & Lijun, M. (2022). Business Process Outsourcing (BPO): Current and Future Trends. International Research in Economics and Finance, 6, (3), 9-17. September 2022, https://doi.org/10.20849/iref.v6i3.1253

John, B. (2022), A control chart pattern recognition methodology for controlling information technology-enabled service (ITeS) process customer complaints, International Journal of Productivity and Performance Management, 71(8), 3826-3848. https://doi.org/10.1108/IJPPM-08-2020-0463

Kaplan, R. S. & Norton, D. P. (1996). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review 74 (1), 75–85.

Kaplan, R. S. e Norton, D. P. (2004). Mapas estratégicos – Balanced Scorecard: convertendo ativos intangíveis em resultados tangíveis. (10a. ed.) Rio de Janeiro: Elsevier.

Kaplan, R. S.; Norton, D. P. (1997). The balanced scorecard. Boston: Harvard Business School Press.

Kedia, B. L.; Lahiri, S. (2007). International outsourcing of services: A partnership model. Journal of International Management, 13 (1), 22-37, https://doi.org/10.1016/j.intman.2006.09.006

Kopecka, N. (2015). The Balanced Scorecard Implementation, Integrated Approach and the Quality of Its Measurement. Procedia Economics and Finance, 25, 59-69. https://doi.org/10.1016/S2212-5671(15)00713-3

Krysińska, J.; Janaszkiewicz, P.; Prys, M. & Różewski, P. (2018). Knowledge Resources Development Process in Business Process Outsourcing (BPO) Organizations. Procedia Computer Science, 126, 1145–115. https://doi.org/10.1016/j.procs.2018.08.052

Lacity, M. C., Khan, S. A., & Yan, A. (2016). Review of the Empirical Business Services Sourcing Literature: An Update and Future Directions. Journal of Information Technology, 31(3), 269–328. https://doi.org/10.1057/jit.2016.2

Lacity, M. C.; Solomon, S.; Yan, A. Willcocks, L. P. (2011). Business process outsourcing studies: a critical review and research directions. Journal of Information Technology. 26, 221–258. https://doi.org/10.1057/jit.2011.25

Linder, J. C. (2004). Transformational outsourcing. MIT sloan management review. 45(2).

Luo, Y.; Zheng, Q.; Jayaraman, V. (2010). Managing Business Process Outsourcing. Organizational Dynamics, 39 (3), 205–217. https://doi.org/10.1016/j.orgdyn.2010.03.005

Luo, Y.; Zheng, Q.; Jayaraman, V. (2012). Task attributes and process integration in business process offshoring: A perspective of service providers from India and China Journal of International Business Studies, 43 (5), 498-524, https://doi.org/10.1057/jibs.2012.8

Mahmoodzadeh, E.; Jalalinia, Sh.; Yazdi, F. N. (2009). A business process outsourcing framework based on business process management and knowledge management. Business Process Management Journal. 15 (6), 845-864. https://doi.org/10.1108/14637150911003748

Marques, J. A. V. da C.; Braga, R. (1995). Análise dinâmica do capital de giro: o modelo Fleuriet. RAE - Revista de Administração de Empresas, 35(3), 49–63. https://doi.org/10.1590/S0034-75901995000300007

Martins, C. E. H. & Souza, R. C. (2022, setembro). Criação de um Sistema de Medição de Desempenho para uma Empresa Desenvolvedora de Soluções BPO (BUSINESS PROCESS OUTSOURCING) de Prevenção a Fraudes. In Anais do 46º Encontro da ANPAD - EnANPAD, on-line. Recuperado 02/03/2023. http://anpad.com.br/uploads/articles/120/approved/1458c6647dbf7cca56dff7bfe0576ebb.pdf

Mazumder, S.; Garg, S. (2021). Decoding digital transformational outsourcing: The role of service providers’ capabilities. International Journal of Information Management. 58, 102295. https://doi.org/10.1016/j.ijinfomgt.2020.102295

Mazumder, S.; Garg, S. (2021). Decoding digital transformational outsourcing: The role of service providers’ capabilities. International Journal of Information Management, 58, 102295. https://doi.org/10.1016/j.ijinfomgt.2020.102295

McIvor, R. (2010). Global Services Outsourcing. New York: Cambridge University Press. https://doi.org/10.1017/CBO9780511844911

Mehta, A. M., Saleem, H., Hafeez, I., Ali, A., & Rahi, S. (2020). Examining the influence; BPO risks, vendor team’s performance & knowledge management capability. Journal of Management Information and Decision Sciences, 23 (S1), 397-408.

Merriam, S. B.; Tisdell, E. J. (2016) Qualitative Research: a guide to design and implementation. 4th ed. San Francisco: Jossey-Bass.

Modak, M.; Ghosh, K. K.; Pathak, K. (2019). A BSC-ANP approach to organizational outsourcing decision support-A case study. Journal of Business Research 103, 432–447. https://doi.org/10.1016/j.jbusres.2018.01.040

Moraes, J. P., Sagaz, S. M., Dos Santos, G. L., & Lucietto, D. A. (2018). Tecnologia da Informação, Sistemas de Informações Gerenciais e Gestão do Conhecimento com Vistas à Criação de Vantagens Competitivas: Revisão de Literatura. Revista Visão: Gestão Organizacional, 7(1), 39–51. https://doi.org/10.33362/visao.v7i1.1227

Mullin, R. (1996). Managing the Outsourced Enterprise. Journal of Business Strategy, 17(4), 28-36. https://doi.org/10.1108/eb039792

Myers, M. D. (2013). Qualitative Research in Business & Management. 2nd ed. Thousand Oaks: Sage Publications.

Oliveira, R. R., Cruz, J. E., & Oliveira, R. R. (2018). Fatores críticos de sucesso na gestão de projetos: Análise dos indicadores que constituem os predecessores da estratégia, pessoas e operações. Revista de Gestão e Projetos – GeP. 9 (3), 49-66. https://doi.org/10.5585/GeP.v9i3.11263

Parmenter, D. (2019). Key Performance Indicators: Developing, Implementing, and Using Winning KPIs, (4th ed). New York: Wiley.

Ponciano, E.S. & Amaral, C.S.T. (2021). What influences the innovation environment in BPO companies? Business Process Management Journal, 27 (1), 106-123, https://doi.org/10.1108/BPMJ-03-2020-0129

Ponciano, E.S.; Amaral, C.S.T. (2021). What influences the innovation environment in BPO companies? Business Process Management Journal, 27(1), 106-123. https://doi-org.ez18.periodicos.capes.gov.br/10.1108/BPMJ-03-2020-0129

Pugliese, D. & Senna (2018), H. Business Decision Making: Studying the Competence of Leaders. Revista de Gestão e Projetos – GeP. 9 (2), 1-19. https://doi.org/10.5585/gep.v9i2.640

Rajani, R.L., Heggde, G.S., Kumar, R. and Bangwal, D. (2022), Demand management approaches in services sector and influence on company performance, International Journal of Productivity and Performance Management, ahead-of-print. https://doi.org/10.1108/IJPPM-02-2022-0080

Ribeiro, F. C., Larieira, C. L. C., Yoshikuni, A. C., & Costa, I. (2021). Foco no cliente em times de desenvolvimento de software: um estudo quantitativo. Revista de Gestão e Projetos (GeP), 12(3), 36-59. https://doi.org/10.5585/gep.v12i3.20254.

Saito, S. (2019). Understanding Key Business Processes for Business Process Outsourcing Transition. ACM/IEEE 14th International Conference on Global Software Engineering (ICGSE). 35-39, https://doi.org/10.1109/ICGSE.2019.00021

Setiawan, I. & Purba, H. H. (2020). A Systematic Literature Review of Key Performance Indicators (KPIs) Implementation. Journal of Industrial Engineering and Management 1(3):200-208, https://doi.org/10.7777/jiemar.v1i3.79

Stern, J. M.; Stewart III, G. B.; Chew., D. H. (1996). EVA: An integrated financial management system. European Financial Management, 2(2), 223-245. https://doi.org/10.1111/j.1468-036X.1996.tb00039.x.

Susarla, A., Mukhopadhyay, T. (2019). Can outsourcing of information technology foster innovations in client organizations? An empirical analysis. MIS Quarterly. 43 (3), 929–949.

Tjader, Y., Shang, J., & Vargas, L. (2010). Offshore outsourcing decision making: A policy-maker’s perspective. European Journal of Operational Research, 207(1), 434-444. https://doi.org/10.1016/j.ejor.2010.03.042

Yin., R. K. (2016). Pesquisa qualitativa do início ao fim. E-book. Porto Alegre: Penso.

Zamecnik, R., & Rajnoha, R. (2015). Strategic Business Performance Management on the Base of Controlling and Managerial Information Support. Procedia Economics and Finance, 26(15), 769–776. https://doi.org/10.1016/s2212-5671(15)00843-6

Zarour, K. & Benmerzoug, D. (2019). A Decision-Making Support for Business Process Outsourcing to a Multi-Cloud Environment. International Journal of Decision Support System Technology. 11 (1). https://doi.org/10.4018/IJDSST.2019010104

Zarzycka, E., Dobroszek, J., Lepistö, L., Moilanen, S. (2019). Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing. Journal of Management Control, 30(3), 251-286. https://doi.org/10.1007/s00187-019-00284-x

Zellner, G. (2011). A structured evaluation of business process improvement approaches. Business Process Management Journal, 17(2), 203–237. http://dx.doi.org/10.1108/14637151111122329