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Master's Dissertation
DOI
https://doi.org/10.11606/D.18.1998.tde-06052005-154251
Document
Author
Full name
Luciano Mitidieri Bento Garcia
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Carlos, 1998
Supervisor
Committee
Bremer, Carlos Frederico (President)
Escrivao Filho, Edmundo
Farah, Osvaldo Elias
Title in Portuguese
Uma análise sobre a adequação da gestão estratégia de custos na formação e gestão de empresas virtuais
Keywords in Portuguese
empresas virtuais
gestão estratégica de custos
vantagens competitivas
Abstract in Portuguese
A análise de custos tradicional apenas estuda os impactos financeiros das alternativas de decisão. Mas dentro de um ambiente de concorrência ágil, globalizada e cada vez mais acirrada, a obtenção de vantagens competitivas sustentáveis torna-se fundamental e portanto, os elementos estratégicos devem ser agregados aos dados de custos. Os conceitos de dinamismo, vantagens competitivas, competências essenciais, acabam possibilitando novas concepções de arranjos organizacionais tais como as redes de cooperação de empresas denominadas Empresas Virtuais (EV), e se constituem em enfoques dos mais importantes. Também o conceito de estratégia, principalmente aplicado a gestão de custos/lucros é uma realidade trazida pelo novo contexto global. A aplicação da Gestão Estratégica de Custos (Strategic Cost Managemant - SCM) e de suas ferramentas está associada a todas as atividades das empresas, especialmente àquelas relacionadas com a gestão de custos e lucros. É objetivo deste trabalho estudar e discutir os critérios de funcionamento de um modelo de Gestão Estratégica de Custos e as possibilidades de sua aplicação em Empresas Virtuais. A meta é a obtenção de conclusões e conhecimento a cerca da administração de custos de uma maneira estratégica para o setor de Empresas Virtuais.
Title in English
An analysis the adequacy of the strategic cost management in the formation and management of virtual enterprises
Keywords in English
competitive advantages
strategic cost managemant
virtual organization
Abstract in English
The tradicional cost analysis only studies the financial consequences of alternative decisions. But in a environment of agile, globalizated and even more stronger competion, the obtention of sustenable competitive advantages becomes fundamental, thus the strategic elements must be aggregated with cost information. With the arrival of globalization, comes a new way to see the firm's environment and to operate inside it. The concepts of dinamism, competitive advantage, core competences, make possible new structures, for example, the cooperation networks called virtual organizations, and they are answers to the new managemant challenges. The organizations with tecnology basis, just their agility, have a profile to actuate in virtual organizations. The concept of strategie, specially the one related with costs, is coming by the globalization too. The aplication of Strategic Cost Managemant (SCM) and their instruments is associated with all of the organization's activities, specially, the one related with cost managemant. It's convenient study and discuss the operation rules of a strategic cost managemant model and the possibilities of aplication in virtual organizations.
 
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mitidieri2_.pdf (293.44 Kbytes)
Publishing Date
2005-05-16
 
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