ANALYSIS OF STRATEGIC POSITIONING FOR IMPLEMENTATION OF THE STRATEGIC MANAGEMENT OF COSTS: A CASE STUDY IN A COMPANY SECTOR IMPROVEMENT OF STAINLESS STEEL
Abstract
The Strategic Cost Management helps managers in the process of reducing costs, while simultaneously strengthening its strategic position. From this perspective, this study aims to investigate the integration between the strategic positioning and cost management of a stainless steel processing company. To this end, we carried out an exploratory research through a case study, using data collection technique to non-structured interviews and documentary research. It was observed that strategic positioning is oriented differentiation strategy, and that the first stage of the value chain, the selection of suppliers, has begun the process of adding value of the company, which guarantees the quality of their products. It was found that factors such as idleness of production and investments in technological innovation are not considered by management to determine its cost drivers. It is concluded that the costing system used by the company is committing to inefficient implementation of a strategic management based on cost information that gives you a competitive advantage. And, to be deployed GEC, the company should, in principle, know your value chain, particularly its cost drivers, adopting a costing system able to measure them.
Keywords: Strategic cost management. Strategic positioning. Drivers.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish in this magazine agree with the following terms:
Authors keep the copyrights and concede the right of its first publication to the magazine. The work piece must be simultaneously licensed on the Creative Commons Attribution Licence which allows the paper sharing, and preserves both the author identity and the right of first publication to this magazine.
Authors are authorized to assume additional contracts separately, to not-exclusively distribution of the paper version published in this magazine (e.g.: publish in institutional repository or as a book chapter), with the author identity recognition and its first publication in this magazine.
Authors are permitted and stimulated to publish and distribute their papers online (e.g.: in institutional repository or on their personal webpage), considering it can generate productive alterations, as well as increase the impact and the quotations of the published paper.
Creative Commons - Atribuição-NãoComercial-SemDerivações 4.0 Internacional.