Avaliação de desempenho de unidades de mineração produtoras de agregados para construção civil no Nordeste brasileiro

Abstract

The present study aims at evaluate the efficiency of a group of mining companies used in construction. With the exponential growth of this segment, the performance analysis techniques become essential to measure results, especially to assist in decision ma king and enable investors to support corporate strategic planning. The research was conducted in Northeastern Brazil, a group of companies in the mining sector. To accomplish this, the present study collected primary data from the viewpoint of financial in dicators, considering a series stratify them monthly to ensure uniformity in the comparison of existing and new companies in the market. The sample size consisted of a collection of 10 mining units in the period JanuaryApril 2011. Mapping this production process, the input variables, whose impact on the business was considered as more important were: (a) fuel costs, (b) maintenance costs, and output variables were: (a) EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) and (b) EBITDA p er volume produced. Based on these variables, we carried out an analysis using mathematical models of Data envelopment analysis (DEA) BCC and CCR, to identify which model best represents the units under study. At the end of this research, the consolidation of the results possible technical inputs for strategic decision making, enabling comparative analysis and enabling benchmarking between units to achieve efficiency. As a result, we can detect the distance between the sources of production and their respec tive points of consumption, demand and market competitiveness show a strong correlation between financial indicators analyzed. In this context, inefficient units can adopt the recommended diagnoses that are implemented improvements in organizational manage ment companies.