A literature review on models of Matrix Expense Management

Abstract

Improving a company's competitive capacity requires effective control of expenses. A tool that demonstrates a detailed view of expenditures is the Matrix Expense Management (GMD). However, there are no scientific productions in Brazil whose scope is to present literature reviews on the GMD. Therefore, this article aims to present a literature review of articles that propose the GMD in a company in Brazil. The start date of the research was January 1988, the year that the GMD was implemented at Ambev, and it lasted until June 2022. The research methodology provides a literature review of an exploratory and descriptive nature around the GMD. The analysis of the results showed that the GMD is more applied in the Health segments (25%), Food Industry (15%) and, Public Bodies (10%). This is the first Brazilian article that provides a theoretical approach together with a contextual analysis of the state of the art of the GMD. This article can support managers, students, and researchers in the process of implementing the GMD. The main contribution of this article is to provide a theoretical framework that corroborates the advances in the application of the GMD in Brazil. An important suggestion for future research is the development of GMD better adapted to companies from various segments in Brazil.