Analysis of the practices of value based management: a study of case on sugar plant of Brazil

Abstract

This research proposes to answer the following problem: The practices of Value Based Management, used on companies, is consistent with the postulated practices on theory? This work shows the case of a sugar cane plant located in Lençois Paulista city, state of São Paulo. The research has its objective on verifing if there is an alignment under the practices of Value Based Management used on the company and the theory used by consulted authors. It can see alignment with the theory on ten of eleven practices that were investigated, but the practice of independence of the business units is not being used by the company.