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Cost strategies, management practices and measurement on enterprises operating in Brazil

Grant number: 13/05646-6
Support Opportunities:Regular Research Grants
Start date: August 01, 2013
End date: July 31, 2015
Field of knowledge:Applied Social Sciences - Administration - Accounting
Principal Investigator:Welington Rocha
Grantee:Welington Rocha
Host Institution: Faculdade de Economia, Administração e Contabilidade (FEA). Universidade de São Paulo (USP). São Paulo , SP, Brazil
Associated researchers: Julio Orestes da Silva ; Kelly Cristina Mucio Marques ; Kleber Domingos de Araújo ; Lara Cristina Francisco de Almeida Fehr ; Márcio Luiz Borinelli

Abstract

The ongoing impacts of crisis in the world economy and the emerging of economic blocks such as MIST and BRICS make the competitive capacity of organizations increasingly relevant. One mechanism that may contribute to make enterprises competitive in the long term is the cost management. In this scenario, due to business environment interactions and the organizational characteristics, the issue of strategy emerges as an important factor which can influence the cost system model, assisting the objective achievement. Therefore, this research aims to verify the nature of the relationship between cost management and measurement practices and the strategies adopted by the firms. To this end, it seeks to make a diagnosis of the companies´reality, in terms of understanding the concepts and application of artifacts cost management and measurement artifacts, also checking if the cost systems´models are aligned with the strategies adopted by organizations. Also, we seek to understand the situation experienced by enterprises, which is essential for its interpretation, allowing the results to be the starting point to justify the policies planning and concrete actions, including governmental level, in the sense of providing an advance in their management qualification. In summary, the product of this research should help improving the competitiveness of organizations, especially regarding cost management and measurement practices, enabling the sustaining of competitive advantage in the long run. (AU)

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