O impacto da divulgação de informações do resultado operacional para o nível de supervisão e gerência de lojas sobre o desempenho de uma rede varejista

Abstract

Purpose: Given the continuous focus on sales growth in retail organizations, stores performance information do not use to be shared with regional and store managers, who have substantial influence on the business performance. This study investigates the effects of the Profit and Loss (P&L) report dissemination to these managers in a retail organization, since it is expected that through this type of information managers can better align their efforts to enhance the organizational performance. Design/methodology/approach: A field work was carried out at the company under study. Trainings were held on the most relevant aspects to the company's performance and on the importance of the P&L for monitoring the stores performance. The reports dissemination to the managers took place on a monthly basis ever since. In order to evaluate the information sharing effects, a survey was conducted in an attempt to understand the professionals' perception about the new practice to add to the results of the KPIs evaluated. The performance of the indicators was measured by applying the Wilcoxon test on their means before and after the reports dissemination. Findings: The main results show that among the five indicators evaluated, three presented performance increase. Although it is not possible to state a causality relationship, there is evidence that the information exerted influence on the behavior of the professionals, since actions were observed to improve the KPIs evaluated after the dissemination of the P&L reports. Practical implications: Retail companies can benefit from the operational income information sharing and trainings to their regional and store managers, since these practices could provide greater alignment among the management levels, which will consistently reinforce the awareness for more efficient sales and cost control of the operations.