Detalhes bibliográficos
| Ano de defesa: |
2017 |
| Autor(a) principal: |
Silva, Matheus Vasconcelos Souza da |
| Orientador(a): |
Oliveira, Antonio Benedito Silva |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Faculdade de Economia, Administração, Contábeis e Atuariais
|
| País: |
Brasil
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/20261
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Resumo: |
Nowadays, the level of business competition has substantially increased with the advent of globalization and the ease of crossing borders for countries. The technological advances and the high level of demand of markets have contributed with the new reality, demanding greater efficiency in the resource management every day. Companies all over the world face slower growth, loss of profit margin as well as internal and external competitors which no longer act as if the portion in expansion was big enough for everyone. One of the major factors for a company’s success in competitive markets is the cost competitiveness. It is critical to effectively and strategically manage internal and external factors that contribute to a competitive cost management. This research aims to contribute with the study of strategic cost management which is considered an instrument for the management of results in the Brazilian cement industries. The cement industry profile becomes even more critical when inserted in the scenario described above, of extreme competitiveness, high level of demand and considerable losses in the profit margins. It is an industry that requires large investments and it is subject to strong cost pressure. Therefore, the aim of this study is to identify whether the cement industries surveyed use the strategic. For a greater understanding and to enrich the theme, a field research has been carried out applying a questionnaire to executives who work in the finance and / or controlling area of the main Brazilian cement industries, in order to map and understand the context related to the issue of the study. This way, the question that permeates this research is: are the artifacts and the techniques from strategic cost management used as instruments of results management in cement industries? Thus, the research results illustrate that the companies surveyed use the artifacts and the techniques from GEC to manage their results, but with some room for improvement, leaving certain gaps open that could lead to better results |
