Title: The ten most common indicators in agreements involving profit sharing plans

Authors: Elpidio Oscar Benitez Nara; Victor Hugo Porto De Oliveira; Jacques Nelson Corleta Schreiber; João Carlos Furtado; Julio Cezar Mairesse Siluk; André Luiz Emmel Silva

Addresses: Industrial Systems and Processes Department, University of Santa Cruz do Sul, Avenue Independência, 2293, 96815-900, Santa Cruz do Sul, Brazil ' Industrial Systems and Processes Department, University of Santa Cruz do Sul, Avenue Independência, 2293, 96815-900, Santa Cruz do Sul, Brazil ' Industrial Systems and Processes Department, University of Santa Cruz do Sul, Avenue Independência, 2293, 96815-900, Santa Cruz do Sul, Brazil ' Industrial Systems and Processes Department, University of Santa Cruz do Sul, Avenue Independência, 2293, 96815-900, Santa Cruz do Sul, Brazil ' Post-Graduation Program in Production Engineering, Federal University of Santa Maria, Avenue Roraima 1000, Buildind 7, Room 300, 97105-900, Santa Maria, Brazil ' Industrial Systems and Processes Department, University of Santa Cruz do Sul, Avenue Independência, 2293, 96815-900, Santa Cruz do Sul, Brazil

Abstract: Approving the Brazilian law for profit sharing plans (PSP) has brought a new perspective to the society when it comes to capital and labour relations. Concerning PSP, Law number 12.832 from June 2013 rules the relationship between business companies and workers, together with labour unions, providing to both parties the possibility of negotiating improvements on organisational processes for the companies and better pay for the employees. The main goal of this study is to present the results of a research developed with the ten most common indicators in 232 PSP agreements signed in Brazil between 2013 and 2014. The information used in this research was obtained in websites and at the headquarters of labour unions and companies from the issued region. The contracts were tabulated and analysed. From all information acquired, it was possible to extract 22 different performance indicators and, through the information acquired, it was concluded that the ten indicators pointed out here strongly represent the group studied, since they mean 84.99% of all indicators.

Keywords: profit sharing; PS; result sharing; RS; quality indicators.

DOI: 10.1504/IJSOM.2017.085212

International Journal of Services and Operations Management, 2017 Vol.27 No.4, pp.457 - 471

Received: 26 Nov 2015
Accepted: 26 Dec 2015
Published online: 17 Jul 2017 *

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