The use of non-financial performance indicators: An exploratory study among companies located in Serra Talhada/PE

Abstract

The objective of this article was to identify both structure and relations patterns between nonfinancial performance indicators among companies located at Serra talhada/PE. To develop this research, 46 medium e large retail companies were analyzed and 18 performance indicators were investigated. The instrument used to data collection was a questionnaire. To accomplish the objective proposed, tree multivariate methodologies were used: cluster analysis, multidimensional scaling and factor analysis. The results obtained demonstrated that only ten performance indicators could be considered. Three distinct groups were found through the cluster analysis. The same result was found in the multidimensional scaling, but only two factors were found by the factor analysis. Evidence of relations standards was corroborated by these methods.