Methods TOPSIS and VIKOR at verification of resource advantage theory in brazilian textile companies

This research had the objective to analyze the performance in Resources, Market and Financial explaining the competitive advantage of companies according to the Resource Advantage Theory, of Textile companies sector listed at BM&FBovespa. It analyzed 21 companies in the textile sector divided in...

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Bibliographic Details
Main Authors: Fernanda Kreuzberg, Flavio Rodríguez, Marlon Jeske, Moacir Manoel Rodrigues Junior
Format: Article
Language:Spanish
Published: Pontificia Universidad Católica del Perú 2017-11-01
Series:Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
Subjects:
Online Access:http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19354
Description
Summary:This research had the objective to analyze the performance in Resources, Market and Financial explaining the competitive advantage of companies according to the Resource Advantage Theory, of Textile companies sector listed at BM&FBovespa. It analyzed 21 companies in the textile sector divided into four segments. For measuring performance have been adopted the Multiple Criteria Decision Making based on ideal scenarios, TOPSIS and VIKOR. It was analyzed the performances based on four indicators for resources, three for market and four for the financial dimension. The results point to the non-verification of RA Theory in textile companies, considering what it recommends that a business advantage in resources and market tends to be higher in the financial dimension. In this way, the only company that observed this factor was the Arezzo. Likewise for verification of such a theory would be consistent that there was correlation between the rankings of different dimensions, which was not the case. It was concluded that competitive advantage in resources and in market of companies, Brazil’s textile sector does not contribute to high performance in financial dimension.
ISSN:1992-1896
2221-724X