Practices of strategic cost management in a brazilian multinational company
DOI:
https://doi.org/10.11606/rco.v4i9.34771Keywords:
Competitive Advantage, Management Accounting, Costs, Strategic Cost ManagementAbstract
In an environment characterized by intensified competition, the strategic cost management practices - SCM appear as instruments that can collaborate for the companies to reach and maintain the competitive advantage. In this context, this study intends to identify which structure and practices of SCM are present in the enterprise management process. This aim to confirm the effective applying the most recent theoretical developments about SCM was carried out by an exploratory research, of qualitative and descriptive characteristics. Data was collected by depth interview carried out with controller of Brazilian chemical industry located in the Vale do Rio dos Sinos, Rio Grande do Sul State, Brazil, and with expressive international presence. The main results of the research, carried out during the 2009 third quarter, indicate, contrary to the literature, to exist hard preference for the use of traditional procedures of cost accounting management, although the company searched has leadership in competitive markets. These results show a strong contradiction in relation to the arguments and content of the recent literature about cost management practices. The lack of an objective identification of possible benefits from the practices searched block the adoption of SCM practices, such as ABC, ABM, target cost and total cost ownership.Downloads
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