Interface entre posicionamento estratégico e os sistemas de custeio em indústrias do setor têxtil da mesorregião do sertão paraibano.

Abstract

Costs must be planned, with the purpose of ensuring that the proposed results are achieved strategically. The purpose of this article was to analyze the interface between costing systems and the strategic positioning for decision making and control in textile industries in the Paraiba Hinterland. It was a multi-case study with a qualitative and descriptive approach, developed in two textile spinning industries located in the municipality of Cajazeiras / PB. For data collection, interviews and documentary analysis were carried out, in addition to on-site visits. The main findings of the research showed that the relationship between costing methods and strategic positioning results in competitive advantages, mainly because the companies studied prioritize strategic actions, which position them in the industrial environment. Among these strategic actions, we highlight the cost reduction programs, the use of goal / standard business management tools, used for satisfactory profit performance, based on market pricing; and, the kaizen method, which contribute to the control and reduction of waste and verification of production steps that add or do not add value to the final product. It was also identified that the industries act with support in the competition for leadership and differentiation, where in addition to the use of tools that enable the continuous reduction of costs, they use practices that make the product differentiated, in addition to strategies with specific characteristics and Leadership in Cost.