Gestão estratégica de custos: um estudo sobre sua aplicação e utilização em micro e pequenas empresas de serviços do município do Rio de Janeiro - RJ

Abstract

In a highly competitive business environment, with great advances and technological innovations, in addition to the continuous increase in the level of demand of the clients, it is common for the organizations to adopt practices and strategies that ensure the continuity of their operations taking into account the market demands and enable them to compete against their competitors. Thus, the main objective of this study was to understand how Strategic Cost Management is used and applied in micro and small service companies of the municipality of Rio de Janeiro - RJ. To achieve this result, the questionnaire was used as a data collection tool, applying it to the sample number of 68 managers belonging to the sectoral, spatial and size boundaries. After tracing the profile of the companies surveyed and demonstrating their information about the strategies used and the management of their organizational costs, it was possible to conclude that more than 70% of MPE's develop strategies in order to maintain their competitors' competitiveness and that resource management was the main focus for developing strategies of less than 20% of them. In addition, it was found that its managers do not have the knowledge and information necessary for the implementation and effective use of Strategic Cost Management. Finally, the multivariate factorial analysis was applied, which reduced the variables in two main factors: operational management, composed of the planning tools that integrate to the analysis cost-volume-profit and operational classification, composed by the variables of classification of costs as identification and production volume.