Coleção de Artigos Acadêmicos

Resultados da Pesquisa

Agora exibindo 1 - 1 de 1

Performance Measurement in a Brazilian Clinical Trials Unit
(2021) Aquino, Thomaz Martins de; Bonizio, Roni Cleber; Padua, Silvia Ines Dallavalle de; Coelho, Eduardo Barbosa; Faustino, Gabriela Gimenez
Background: There is growing interest on costs of clinical trials; critical topic for business decision making; therefore, the aim of this work is to identify how a successful Brazilian case measures its economic performance even with restriction regarding its accounting data. Methods: Single case qualitative method. Interviews with four people of different hierarchical levels and the analysis of the 2005 balance sheet, payrolls and payment slips were carried out. Results: Besides indicating how the clinical research unit of the case measures its results, a diagram of how other units and organizations could follow such procedure to carry out their own performance measurement was pointed out as well. Conclusion: The use of contribution margin and break-even point for the performance calculation benefited the managerial decision-making of the unit studied, serving as basis for its own strategy and use of its idleness. This is a reference model for decision-making of managers in other research units.