Trabalho de Conclusão de Curso de Especialização
Contabilidade e gestão estratégica de custos
Fecha
2006-06Autor
Schirmer, André Fração
Institución
Resumen
With the development of the societies, globalization of the markets and increase in
the competitiveness, the Strategical Management of Costs took great proportions
for the improvement in the product quality and services. This new context was
important to the companies could be worried more about the question of the
reduction of the costs, this through the spreading of the goals and results to their
collaborators and providing an interaction with their customers and suppliers,
objectifying the improvement of their operational result and strengthening of their
positioning in the market.
The objective of this article is to demonstrate that the Strategical Management of
Costs is today essential tool, therefore takes the efficiency and the operational
effectiveness, integration with customers and suppliers reducing the cost of
production, at the same time fortifying the positioning of the company in the market
and consequently increasing the operational result.