Elements of strategic cost management: exploring relationship with strategic options

Tatiainy Afonso das Mercês Santana, Carlos Alberto Diehl, Vanessa de Quadros Martins

Abstract


Objective: This study analyzes the relationship between Elements of Strategic Costs Management (SCM) and Strategic Options in companies listed in the Brazilian Stock Market. A total of 40 companies from different sectors were surveyed using Management Reports.

Method: To categorize the data, we used a checklist composed of predefined categories and subcategories based on characteristics of the Elements and Strategic Options. For the analysis of the relationship between the variables, multiple linear regression by the Stepwise method was used.

Originality/Relevance: The study starts from a gap in the theoretical cut-offs about the relation between strategic options and types of control adopted by the company, mainly related to the Elements of SCM. In Brazilian studies on SCM elements, it is the first to employ a framework that considers the three main strategic variables used in the SCM literature.

Results: The relationship between strategic options and the use of certain elements was found. Elements related to cost analysis and structural determinants are most cited by prospective companies and companies that seek differentiation. Companies using hold strategy cite more elements linked to the actions of customers, suppliers, and strategic pricing. Activity-based costing / activity-based management, total cost of ownership, open accounting, quality cost management, and utilization of production capacity didn’t show any relation to strategic options.

Theoretical/Methodological contributions: It’s unheard of the significant relationship found between analytical typology and certain elements since there was no such evidence in any other study addressed in this research. The study provides empirical evidence that Strategic Options relate to elements of SCM used by companies.


Keywords


Elements of Strategic Cost Management; Strategic Cost Management; Strategic Options

References


Abreu, A. L.; Diehl, C. A., & Macagnan, C. B. (2011). Mensuração de custos intangíveis: uma análise prática. Contabilidade Vista & Revista, 22(3), 41-71. https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/968

Andrade, L. C. M., Teixeira, A. J. C., Fortunato, G., & Nossa, V. (2013). Determinantes para a utilização de práticas de contabilidade gerencial estratégica: um estudo empírico. Revista de Administração Mackenzie, 14(1), 98-125. https://doi.org/10.1590/S1678-69712013000100005

Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28(7-8), 675-698. https://doi.org/10.1016/S0361-3682(02)00102-2

Bardin, L. (2014). Análise de conteúdo. Lisboa: Edições 70.

[B]3. Brasil, Bolsa, Balcão. (2015). Ações: empresas listadas. Retrieved from https://goo.gl/bnxCPq

Cadez, S., & Guilding, C. (2008). An exploratory investigation of and integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7-8), 836-863. https://doi.org/10.1016/j.aos.2008.01.003

Capalonga, G., Diehl, C. A., & Zanini, F. A. M. (2014). Estratégias percebidas sob o foco da teoria de posicionamento estratégico, da visão baseada em recursos, da missão estratégica e da tipologia organizacional: Um estudo com empresas do Sul do Brasil. BBR-Brazilian Business Review, 11(3), 29-55. https://doi.org/10.15728/bbr.2014.11.3.2

Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7

Cinquini, L., & Tenucci, A. (2010). Strategic management accounting and business strategy: a loose coupling? Journal of Accounting & Organizational Change, 6(2), 228-259. https://doi.org/10.1108/18325911011048772

Cooper, R., & Slagmulder, R. (2003). Strategic cost management: expanding scope and boundaries. Journal of Cost Management, 17(1), 23-30. Retrieved from https://bit.ly/3e0rpwC

Costa, S. A. (2011). Análise de custos de concorrentes: um estudo dos determinantes de custos no setor de eletroeletrônicos. Dissertação de Mestrado. Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo, SP, Brasil. Retrieved from https://bit.ly/3ec78EB

Costa, S. A. (2015). Gestão estratégica de custos: panorama do ensino e pesquisa sob a ótica da teoria ator-rede. Tese de doutorado. Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo, SP, Brasil. Retrieved from https://bit.ly/2Yzd5oe

Costa, S. A., & Rocha, W. (2014). Determinantes de custos de concorrentes: identificação a partir de informações públicas. GECONT Revista de Gestão e Contabilidade da UFPI, 1(1), 4-24. Retrieved from https://bit.ly/3hpTz6f

Diehl, C. A. (2004). Controle estratégico de custos: um modelo referencial avançado. Tese de doutorado. Universidade Federal de Santa Catarina, Florianópolis, SC, Brasil. Retrieved from https://bit.ly/2XVQ7Zk

Fowzia, R. (2011). Strategic management accounting techniques: relationship with business strategy and strategic effectiveness of manufacturing organizations in Bangladesh. World Journal of Management, 3(2), 54-69. Retrieved from https://bit.ly/3hje44u

Govindarajan, V., & Gupta, A. K. (1985). Linking control systems to business unit strategy: impact on performance. Accounting, Organizations and Society, 10(1), 51-66. https://doi.org/10.1016/0361-3682(85)90031-5

Govindarajan, V., & Shank, J. K. (1992). Strategic cost management: tailoring controls to strategies. Journal of Cost Management, 6 (3), 14-25. Retrieved from https://bit.ly/3e4lvdS

Guilding, C. (1999). Competitor-focused accounting: an exploratory note. Accounting, Organizations and Society, 24(7), 583-595. http://dx.doi.org/10.1016/S0361-3682(99)00007-0

Guilding, C., Cravens, K. S., & Tayles, M. (2000). An international comparison of strategic management accounting practices. Management Accounting Research, 11(1), 113-135. https://doi.org/10.1006/mare.1999.0120

Gupta, A. K., & Govindarajan, V. (1984). Business unit strategy, managerial characteristics, and business unit effectiveness at strategy implementation. Academy of Management Journal, 27(1),

-41. https://doi.org/10.5465/255955

Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2005). Análise multivariada de dados. Porto Alegre: Bookman.

Kald, M., Nilsson, F., & Rapp, B. (2000). On strategy and management control: the important of classifying the strategy of the business. British Journal of Management, 11(3), 197-212. https://doi.org/10.1111/1467-8551.00161

Langfield-Smith, K. (1997). Management control systems and strategy: a critical review. Accounting, Organizations and Society, 22(2), 207-232. https://doi.org/10.1016/S0361-3682(95)00040-2

Langfield-Smith, K. (2007). A review of quantitative research in management control systems and strategy. Handbook of Management Accounting Research, 2, 753-783. Retrieved from https://bit.ly/2ztkzk7

Marques, K. C. M. (2012). Custeio alvo à luz da teoria da contingência e da nova sociologia institucional: estudo de caso sobre sua adoção, implementação e uso. Tese de doutorado. Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo, SP, Brasil. Retrieved from https://bit.ly/2MW7Nhb

Miles, R. E., Snow, C. C., Meyer, A. D., & Coleman, H. J. (1978). Organizational strategy, structure, and process. Academy of Management Review, 3, 546-562. https://doi.org/10.2307/257544

Porter, M. E. (1989). Vantagem competitiva: criando e sustentando um desempenho superior. Rio de Janeiro: Campus.

Sadeghi, L., & Jokar, I. (2014). Identification and classification of open-book accounting dimensions. Management Science Letters, 4, 931-936. https://doi.org/10.5267/j.msl.2014.3.021

Shank, J. K., & Govindarajan, V. (1997). A revolução dos custos: como reinventar e redefinir sua estratégia de custos para vencer em mercados crescentemente competitivos. Rio de Janeiro: Campus.

Simons, R. (1987). Accounting control systems and business strategy: an empirical analysis. Accounting, Organizations and Society, 12(4), 357-374. https://doi.org/10.1016/0361-3682(87)90024-9

Slavov, T. N. B. (2013). Gestão estratégica de custos: uma contribuição para a construção de sua estrutura conceitual. Tese de doutorado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo, SP, Brasil. Retrieved from https://bit.ly/2zy6iCU

Souza, M. A., Rasia, K. A., & Almeida, L. B. (2015). Práticas de gestão estratégica de custos adotadas por empresas brasileiras de segmentos do agronegócio. Custos e @gronegócio, 11(3), 116-143. Retrieved from: https://bit.ly/3fqy7Mv

Vargas, S. B., Coser, T., & Souza, M. A. (2016). Mensuração dos custos logísticos: estudo de caso em uma indústria gráfica. Contabilidade Vista e Revista, 27(1), 63-87. Retrieved from https://bit.ly/3fsfOqB

Wrubel, F., Diehl, C. A., Toigo, L. A., & Ott, E. (2011). Uma proposta para a validação de categorias sobre gestão estratégica de custos. Revista Brasileira de Gestão de Negócios, 13(40), 332-348. Retrieved from https://bit.ly/2AougkA




DOI: http://dx.doi.org/10.21714/1984-3925_2020v23n2a3

Refbacks

  • There are currently no refbacks.


e-ISSN: 1984-3925

Licença Creative Commons
The JAMG adopts the Creative Commons license CC-BY-NC ND Creative Commons Attribution 4.0 

Indexing and Abstracting:

Logotipo SPELLLogotipo LATINDEX Logotipo OPENAIRE Logotipo DOAJLogotipo Cengage Logotipo EBSCOLogotipo REDIB Logotipo ESCI