Costs Management System Associated to Value Chain

Authors

  • Cícero Marciano Silva Santos
  • Antonio Cezar Bornia
  • Maria Silene Alexandre Leite

DOI:

https://doi.org/10.47179/abcustos.v5i1.87

Keywords:

cost management system, production costs, value chain

Abstract

At present, the enterprises desire not only to finance your products, but efficiency in the use of resources to obtain the least production costs. However the costs management system must be integrated to enterprises organization structure to obtain a more efficient management. The value chain analysis is important to set out the enterprises strategic objectives and like consequence your organization structure. So, the objective this paper to analyze like the costs management can benefit itself the value chain analysis. For that a case study was carried out, beginning from the analysis of the enterprises value chain to show the benefits of this integration. As results reached from this case study, can emphasize a considerable increase in the enterprise profit margin and reduction in the security edge, due to use better resources during production process reached by the restructuring of the enterprise organizational structure from the value chain analysis corroborating with the presupposition of the paper which the costs management system associated to value chain produces positive results in comparison with implementation funding systems separated from the enterprises value chain.

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Published

2010-02-01

How to Cite

Santos, C. M. S., Bornia, A. C., & Leite, M. S. A. (2010). Costs Management System Associated to Value Chain. ABCustos, 5(1), 1–33. https://doi.org/10.47179/abcustos.v5i1.87

Issue

Section

Artigos e resenhas