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One of the greatest challenges for small companies is to administer scarce resources, because, they represent the means by which companies accomplish their operations. These resources materials, financial, human, administrative or of market managed in a harmonious way, are responsible for maintaining the competitiveness level of the company. Besides the proper administration of their resources, innovation is extremely important in the context of maintaining and improving the competitive advantages of these companies. Nowadays with the speed of information, lots of ideas appear in the companies intending to improve processes, increase productivity, and reduce costs, among other proposals. However a small portion of these ideas have effective implementation potential and do not reach their goals. The higher the assertiveness the better is the result. As there is a great dispute of resources in the companies, it is necessary to decide appropriately which ideas have better chance for obtaining success, and, for such, it is very important to properly quantify the financial return.

Discussão de alguns critérios de avaliação financeira na decisão de projetos de inovação em processos