| dc.description.abstract | This thesis investigates the relationship between contingency factors and the use of
artifacts for the competitive cost analysis, through a multiple case study. The
competitive cost analysis within the context of strategic cost management arose from
the recognition that, although being relevant, the traditional cost accounting is not
sufficient for decision making. Therefore, it has turned its attention to external factors
and aligned its purpose to the premises of contingency theory, which assumes the
need for adjustment between the organizational structure and the internal and external
contingent factors to the organization. This qualitative research had the primary data
collected through semi-structured interviews, carried out along the second semester of
2018, with managers of strategic areas. Three companies from different business lines
participated in the study: Móveis Castro Ltda, in the furniture business; Germani
Alimentos Ltda in the food business.; and Imply Tecnologia Eletrônica Ltda. in the
technology and entertainment business. The secondary data were observed and
collected from the web portals of the companies, associations, unions, as well as
websites and other relevant virtual media. As for the outcomes: among the three
companies, three of the seven following artifacts were featured as predominant
incidence in the managers’ everyday practices: strategic pricing; reverse engineering
and; benchmarking. The findings indicate that the artifact tends to be shaped by the
factors influence, which adapts according to the managers needs for decision making.
Through the artifacts use, the study reveals that, to a certain extent, the environmental
factor precedes other factors, which means that the company adapts to its environment
in order to optimize other factors, such as strategy, structure and technology in relation
to the use of artifacts that depends mostly on the business field, organizational
characteristics and the market. | |
