GESTÃO ESTRATÉGICA DE CUSTOS: UM ESTUDO SOBRE SUA APLICAÇAO E UTILIZAÇÃO EM MICRO E PEQUENAS EMPRESAS DO SETOR DE SERVIÇOS

Abstract

In a highly competitive business environment, with great advances and technological innovations, in addition to the continuous increase in the level of customer demand, it is common for organizations to adopt practices and strategies that ensure the continuity of their operations in response to market demands and enable them to compete against their competitors. Thus, the main objective of this study was to understand how Strategic Cost Management is used and applied in micro and small service companies in Service Sector. To achieve this result, the questionnaire was used as a data collection tool, applying it to the sample number of 68 managers belonging to the sectoral, spatial and size boundaries. After tracing the profile of the companies surveyed and demonstrating their information about the strategies used and the management of their organizational costs, it was possible to conclude that more than 70% of MPE's develop strategies in order to maintain their competitiveness against competitors and that resource management was the main focus for the elaboration of less than 20% strategies. In addition, it was found that its managers do not have the knowledge and information necessary for the implementation and effective use of Strategic Cost Management. Finally, the factorial multivariate analysis was applied, which reduced the variables in two main factors: operational management, composed of the planning tools that integrate to the analysis cost-volume-profit and operational classification, composed by the variables of classification of costs as volume of production.