Gestão estratégica de custos: estudos de casos de empresas industriais do setor de construção naval, localizadas no Estado do Rio de Janeiro

Abstract

The competition currently experienced by organizations has raised interest in developing ways to overcome the competition and consequently thrive in the marketplace. One way to overcome the competition is to manage costs strategically to the company can overcome your competitors. The strategic cost management aims to broaden the horizons of cost analysis, in other words, it is intended to overcome the deficiencies in traditional costing systems, because in his analysis will consider the value chain as a whole and not only internal processes where there is added value for the company. Therefore, the objective of this research was to investigate the characteristics of cost systems of shipbuilding industry in Rio de Janeiro and how these companies are using cost information to support strategic management, seeking to investigate aspects of this practice; thus, this article aims to verify the application of theory in the sector. For this, studies were performed in five cases of companies shipbuilding industry, the companies studied are a non-probabilistic sample, in other words, sample accessibility. The study found that even companies not using the cost method recommended by the literature, they give a special attention to transactions occurring along the value chain, which allows companies to manage costs efficiently. This shows the proximity of several actions taken by the companies studied and the literature on strategic cost management