Gestão Estratégica dos Custos: um estudo de caso em uma indústria de derivados de coco.

Abstract

With globalization and internationalization of the economy, the competition among companies has increased noticeably in all sectors, particularly in industry. In order to adjust, the industries need to optimize their costs and make management decisions professed in Strategic Cost Management. This study aims to investigate how the Strategic Cost Management tools are used in generating information for decision making on a coconut derivatives industry, in the Paraíba's hinterlands. This research is a case study in which an analysis by a qualitative description of events was held. As methodological procedure, one semistructured interview with main managers was conducted, in order to know the control of production and costs in decision making, using as investigation variables the value chain, the quality-related costs and the whole life-cycle of products, that comprise the Strategic Cost Management tools. On the basis of the analysis, it was found that the manager uses the Strategic Cost Management tools analyzed partially, generating relevant information for decision making.