
e-ISSN: 2576-0971. January - March Vol. 8 - 1 - 2024 . http://journalbusinesses.com/index.php/revista
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According to Fiorito (2020), operating performance refers to the effectiveness and
efficiency of an organization's operations, comparing financial performance and asset
protection against possible losses.
The growth in VAT refund claims for exporters has impacted the operational
performance of the refunds department. The proposed research aims to analyze the
impact of organizational management on this performance, focusing on the goods
exporting sector. The chapter structure details the essential aspects of the research,
addressing the contextual framework, theoretical framework, methodology and
fieldwork planning, along with bibliographical references.
MATERIALS AND METHODS
The study in question focuses on the analysis of organizational management and its
impact on the operational performance of the Returns Department in the Merchandise
Export Department, in particular Excise Zone 5 in 2022. This study was designed to:
Understanding to strengthen the findings related to the subject of study.
This study was based on the application of different methods to obtain a deep and
precise understanding of the phenomena investigated in the returns department. With
the field method, data was collected directly where the phenomenon of interest occurs,
in this case in the returns department. Field applications are designed to provide detailed
information on operational processes and procedures, allowing you to identify specific
areas for improvement. Descriptive methodology was used to elaborate variables
related to the research topic. Their task is to provide accurate and complete information
on the events observed in the returns department and to provide a detailed description
of the current situation.
Inductive methods are based on the analysis of specific facts through factors such as
observation, study, classification and recording. It is designed to gather specific data in
the returns department to make broader generalizations to contribute to an overall
understanding of the process. Deductive methods provided information through a
process from the general to the specific.
It begins with a general description and then draws logical and specific conclusions based
on systematic considerations. This method allowed us to approach the research from a
broader perspective down to specific details. Using analytical techniques based on real
and verifiable facts, problems were identified and appropriate processes were selected
to solve them. This included detailed observation, description and analysis of the
research issues in the returns department. The combination of these methods provided
a comprehensive and rigorous approach to the study, allowing for an in-depth
assessment of organizational control and its impact on the operational performance of
the returns department.
The methodology will be based on a rigorous approach of bibliographic and
documentary review, as well as direct consultation of governmental sources and
regulatory entities related to VAT refund processes. In addition, the participation of