The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.

A gestão empresarial depara-se, freqüentemente, com o aparecimento de novos conceitos e de novas práticas para o gerenciamento de custos, com o propósito de melhor retratar as necessidades de uma organização no contexto atual. Esse gerenciamento dispõe de várias metodologias, entretanto, muitas de elevada complexidade e difícil utilização. Este trabalho busca apresentar uma proposta de gestão, de baixa complexidade, utilizando a contabilidade gerencial com um enfoque estratégico, através da análise da abordagem estratégica, análise da cadeia de valor, integradas aos princípios da teoria das restrições e a sua contabilidade dada pela contabilidade de ganhos. Proposta aplicada em um estudo de caso, em uma empresa fabricante de autopeças, onde verificou-se suas potencialidades e suas limitações. A teoria das restrições tem sido amplamente difundida como uma metodologia de administração de produção, partindo do princípio de que em todo sistema existe uma restrição e sua melhor gestão resulta no máximo ganho financeiro para a organização, porém, complementando sua atuação, apresenta também sua forma estratégica, sustentada por três elementos que se complementam: ganhar dinheiro, prover um ambiente interno satisfatório e satisfazer o mercado, tanto agora como no futuro. A administração dos conflitos existentes entre esses três elementos é a chave para uma gestão estratégica bem sucedida. Diferenciando-se de outras formas de contabilidades gerenciais, a contabilidade de ganhos trata os resultados contábeis como ganho, tornando relativa a conotação de custos no processo de gestão contábil de uma organização, partido desta visão este trabalho propõe uma estrutura que poderá a ser conhecida como gestão estratégica de ganhos. / The enterprising management frequently confronts itself with new concepts and new practices to the costs management, with the objective of better identify the needs of an organization nowadays. This model of management offers many methodologies. However, many of these methodologies are highly complexes and hard of applying. This paper tries to present a management alternative, with low complexity, using management accountancy with strategic focus. This can be done thru analysis of the strategic approach, analysis of the value chain, with the theory of constraints principles and its accountancy, given by throughput accouting. The main purpose was applied as a case study in an auto parts manufacturing company, where its potential and limits were verified. The TOC has been widely spread as a production management methodology, starting from the principle that at every system exists a restriction and its best management results in maximum monetary gain to the organization, although complementing its action presents its strategic form, sustained by three elements that fulfill each other: to make money, to guarantee a satisfactory intern ambient and to satisfy the market today and in the future. The conflicts management that exists between these three elements is the key to a well-succeed management strategy. Differing from other forms of management accountancy, the throughput accouting takes the accountancy results as profit, making relative the idea of costs in the process of accountancy management of an organization, beginning with this vision, this paper suggests a structure that could be known as SCM.

Strategic cost management is in its infancy. Researches and studies are still in an early exploratory stage and have not yet developed a consistent theory for strategic cost management. The thesis presents a comprehensive framework for strategic cost management. In particular the study attempts to contribute to filling the gap in the literature of strategic cost management. The suggested framework covers the concept, the objectives, the principles, the analysis fields & activities, the objects, the instruments and the key supports factors of strategic cost management to meet different challenges that the companies encounter from time to time and at different stages of development.

Made available in DSpace on 2017-07-10T18:33:46Z (GMT). No. of bitstreams: 1 Reinaldo Fiuza Sobrinho.pdf: 1484532 bytes, checksum: 35912745cdd1cfffa079d03c899981d1 (MD5) Previous issue date: 2010-05-26 / The aim of this study was to analyze the competitiveness of a cooperative from Paraná participant in the chain of poultry, using the value chain analysis. From the methodological point of view, the research is documentary, explanatory and takes a case study nature. The research is explanatory because it aims to identify factors that determine or contribute to the occurrence of phenomena. In relation to the documentary procedure, the investigation has focused on competitiveness issues, strategic cost management and on understanding of the role of companies in promoting regional development. This is a case study involving the poultry production activity of a cooperative that is present almost all over the West of Paraná, specifically Lar Agribusiness Cooperative, with its head office in Medianeira. This choice is justified by the similarity of its poultry production chain to the other cooperatives in the region, which adopt modern technologies in the production of chicken, slaughter and distribution of final products. To develop this study it was adopted the methodology of building the value chain inserted into the theoretical framework of strategic cost management, and the research has used as base the formation of the value of boneless chicken breast sold to the customer Super Poultry in Europe. It was found that the main critical links in the value chain involve the relationship between the area of grain and the poultry steering committee, and the relationship between the company studied and the farmer engaged in chicken rearing. The research has identified the occurrence of short-term contracts in the value chain, specifically when it involves the active matrix chick. The research has also revealed that the company needs to improve its competitiveness through reduced cost of live chicken ready for slaughter. The company has proved to be competitive in the share of the cost of live chicken that is the producer s responsibility, but needs to act on the variable costs of the share of the cost of live chicken rearing. It was observed as well that the cost of corn, soybean meal, fertile egg and the quantity produced are the main components of the value chain that alter the average cost of the chicken breast studied. Finally, the study has identified opportunities for improvement in cost of inputs and raw materials, through better corporate management of the procurement process, establishment of long-term partnerships with suppliers and competitors, as well as the creation of strategic stocks of raw materials. Accordingly, the hypothesis of this study was confirmed by identifying that some critical factors for competitiveness in costs were not known by the poultry industry managers at the time of their decisions on the planning and marketing of chicken meat. / O objetivo deste trabalho foi analisar a competitividade de uma cooperativa paranaense participante da cadeia de frango de corte, utilizando-se da análise da cadeia de valor. Do ponto de vista metodológico, a pesquisa é documental, explicativa e assume o caráter de um estudo de caso. A pesquisa é explicativa, pois visa identificar os fatores que determinam ou contribuem para a ocorrência dos fenômenos. Quanto ao procedimento documental, a dissertação teve sua estrutura focada nos temas competitividade, gestão estratégica de custos e a compreensão do papel das empresas na promoção do desenvolvimento regional. Trata-se de um estudo de caso envolvendo a atividade de avicultura de corte de uma empresa cooperativa da Mesorregião Oeste do Paraná, especificamente a Cooperativa Agroindustrial Lar, com sede em Medianeira. Tal escolha se justifica pela semelhança de sua cadeia produtiva de frango de corte com as demais empresas cooperativas da região, que adotam modernas tecnologias na produção dos frangos, no abate e na distribuição dos produtos finais. Para o desenvolvimento do trabalho adotou-se a metodologia de construção da cadeia de valor inserida no referencial teórico da gestão estratégica de custos, sendo que a pesquisa utilizou como base a formação de valor do peito de frango desossado vendido para o cliente Super Poultry da Europa. Verificou-se que as principais ligações críticas na cadeia de valor envolvem as relações entre a área de grãos e o comitê gestor da avicultura de corte e as relações entre a empresa estudada e o produtor rural integrado na criação de frango. A pesquisa identificou a ocorrência de contratos de curto prazo na cadeia de valor, quando envolve o ativo específico pintinho matriz. Evidenciou-se ainda que a empresa necessita melhorar a sua competitividade a partir da redução do custo do frango vivo pronto para o abate. A empresa se mostrou competitiva na parcela de custo do frango vivo que cabe ao produtor, mas necessita atuar sobre os custos variáveis da parcela que lhe cabe na formação do custo do frango vivo. Observou-se ainda que o custo do milho, o custo do farelo de soja, o custo do ovo fértil e a quantidade produzida são os principais componentes da cadeia de valor que alteram o custo médio do peito de frango estudado. Finalmente, o trabalho identificou oportunidades de melhoria nos custos dos insumos e matérias-primas, via melhor gestão corporativa do processo de compras, estabelecimento de parcerias de longo prazo com fornecedores e empresas concorrentes, bem como na formação de estoques estratégicos de matérias-primas. Nesse sentido, a hipótese da pesquisa foi confirmada ao identificar que alguns fatores críticos para a competitividade em custos não eram conhecidos pelos gestores da avicultura de corte no momento de suas decisões sobre o planejamento e a comercialização da carne de frango.

Strategic cost management is in its infancy. Researches and studies are still in an early exploratory stage and have not yet developed a consistent theory for strategic cost management. The thesis presents a comprehensive framework for strategic cost management. In particular the study attempts to contribute to filling the gap in the literature of strategic cost management. The suggested framework covers the concept, the objectives, the principles, the analysis fields & activities, the objects, the instruments and the key supports factors of strategic cost management to meet different challenges that the companies encounter from time to time and at different stages of development.