Análise de indicadores de performances dos planos de participação em lucros e resultados.

Abstract

The PLR is a kind of Profit Sharing Gain and is the way of dealing between companies and employees that is growing around the world, particularly in economically developed countries; such as Japan, USA, England, Germany and France. The PLR in Brazil, appears as a social incentive, where employees have the opportunity to earn profits through the results that helped to build, and businesses; the opportunity to enhance results; productivity, quality and profitability through the commitment of its employees. Research were performed in national and international journals and the results indicated that there are great opportunities for research on the topic in Brazil. The shadow of the recent establishment of rules of law, which guides the contracts of participation in profit sharing companies are negotiating with their employees PLR. However, it is not uncommon to see contracts that are reflected inadequate use of this powerful tool. Several organizations and professionals are offered his services as support in PLR negotiations, but the nature of these activities, are mostly in the legal framework. Few studies bring an organizational management view into the middle of these discussions. The legislation in force, started with the goal of encouraging the relations between capital and labor, with the focus on increasing the productivity of firms through the commitment of its employees. The current survey was conducted with 232 contracts PLR agreements, conducted in Brazil between 2013 and 2014. These contracts were downloaded from unions and other sites on the Internet were obtained direct with Unions and Companies. These contracts were analyzed and correlated to management models. Therefore, the suggestion is that you use the fundamentals of the LOI and the ten indicators most often found in PLR contracts as a set of PLR standard performance indicators. In addition, it is recommended that the choice of indicators and the establishment of goals follow the SMART methodology, in order to systematize the process. The default set of PLR indicators, was developed with the purpose of serving as a reference for businesses, employees and unions in their PLR negotiations.