Elementos de Gestão Estratégica de Custos: Explorando Relações com as Opções Estratégicas

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

doi:10.51341/1984-3925_2020v23n2a3

Authors

Tatiainy Afonso das Mercês Santana Universidade do Vale do Rio dos Sinos http://orcid.org/0000-0003-3185-2698
Carlos Alberto Diehl Universidade do Vale do Rio dos Sinos http://orcid.org/0000-0002-2382-6070
Vanessa de Quadros Martins Universidade do Vale do Rio dos Sinos http://orcid.org/0000-0001-8504-0850

DOI:

https://doi.org/10.51341/1984-3925_2020v23n2a3

Keywords:

Elements of Strategic Cost Management, Strategic Cost Management, Strategic Options

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.

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