The aim of this work is to build a model for the economical and financial performance evaluation that takes the specificities of the company Seprol Computers and Systems Ltd. into consideration and that considers financial and non-financial indicators. This is an exploratory-descriptive study, in which the case study research method was adopted using a qualitative approach during the model structuring phase and quantitative approach in the model evaluation phase. The Multicriteria Decision Aid Constructivist (MCDA-C) was the intervention tool chosen to develop the model since it is able to identify the objectives to be evaluated, measure these objectives, integrate these individual evaluations, and generate improvement actions to the indicators which present a beyond expected performance. Using the model proposed, it was possible: (i) identify the seventy-three indicators (thirty financial and forty-three non-financial elements) that make up the model to be used to evaluate the organization's economical and financial performance; (ii) identify the three great dimensions that will be evaluated: financial management (stock, internal charge, and profitability); human resources (career plan, qualification, and recognition), and market (distribution, partnerships, and brand); (iii) build ordinal and cardinal scales to each indicator of the model; (iv) evaluate the organization's status quo in terms of forty-two aspects in a "0" to "100" scale, whose performance was considered as below expectation (v) identify the fifteen compromising performance indicators in the organization; and (vi) demonstrate the performance management process for the "financial management" dimension proposing an action which, if implemented, it will increase its evaluation score up to forty-eight.
Performance evaluation; Multicriteria Decision Aid Constructivist; Financial and non-financial measures
