IMPLANTAÇÃO DE VALUE BASED MANAGEMENT EM UMA INDÚSTRIA DE PRODUTOS PARA SAÚDE ANIMAL.

Abstract

Brazilian animal health industries tend to compete with global players, given the importation of productive technologies outside Brazil, bringing products and productive processes that compete with local industries, having favored competitiveness. Other factors also make companies in the sector highly competitive, for example, the entry of companies in human health bringing several synergies to the animal industry. In the specific case, it was observed over four years how a company animal health industry implemented a value-based management process (VBM), observing the motivations for using it, the mechanisms implemented, and the results achieved. Essentially at the beginning of the process and in view of the reality facing their businesses, the shareholders prepared an assessment of the company based on the discounted cash flow methodology – for this assessment process a business plan was designed for a period of five years and defining a target evaluation. In this way, for the operationalization of the business plan, in addition to the strong awareness of strategic and tactical actions based on the generation of value and achievement of the target assessment, several management control mechanisms were implemented, observing a package of tools that is strongly related to the model proposed by Malmi and Brown (2008).