Gestão estratégica de custos: um estudo empírico no segmento metal-mecânico

Abstract

The objective of this research is to verify the use of cost information in the strategic management of the mechanical-metal industries in the south center region of Paraná. This verification is related to the applicability of the theory in the entrepreneurial practice, for identifying which they are and what this information has been used, for it is very useful for these industries, as the more detailed information about manufacturing costs will enable them to take more accurate decisions about the manufacturing cost structure. Yet, this descriptive study will be able to provide subsidies so that these industries may obtain knowledge about their positioning in relation to their competitors. In order to establish the scope region, the industries cataloged in the SINDIMETAL have been used and the data provided by FIEP as well. The data gathering was accomplished by means of field research. The tool used for the collection of data was the questionnaire. It was identified that the minority of the industries use the methods and principles pointed by several authors, as more traditional and less compatible ones with the present productive environment. These results point to a use of the information with low accuracy and with few elements which allow the identification of possible ineffectiveness and idleness in the productive process. In relation to the strategic positioning adopted by these industries, it was identified that they have been adopting mainly the leadership in differentiation and the mixed strategy. It was expected that the industries which adopted the strategic positioning of cost leadership, had been using the ABC defrayal method which, by the way, would be the best indicated for the GEC, however, the collected data revealed an inverse situation regarding this presupposition. The industries which stated the practice of the leadership strategy in minor costs do not use the ABC defrayal method to obtain the cost information in their productive processes. It was detected that some of these industries presented positive elements in relation to the implementation of the GEC concept and this might place them better in relation to their competitors.