Gestão orientada a processos de negócio numa empresa de serviços: análise da performance financeira durante a implantação

Abstract

Since the rise of reengineering, in the 1990s, and subsequently, business processes management, several works have mentioned processes as protagonists of business activities, putting focus on that which brings aggregate value to the customer. Although many studies on this subject and many case studies, are few studies that attempt to demonstrate how this new management approach can effectively improve financial indicators. This research intends to show that a well-defined deployment of business process management brings improvements in financial indicators, particularly in reducing costs and operational expenses. Using the method of bibliographical and documental research and analyzing the case study of the implementation of BPO (Business Process Outsourcing) in the company OI S/A, and of its financial statements from 2010 to 2014, was possible to realize sustainable gains, although relatively modest, but steady and consistent, with the support of senior management.