Análise de custos de concorrentes: um estudo dos determinantes de custos no setor de eletroeletrônicos / Cost of competitors - a study of cost drivers in electronics segment.

AUTOR(ES)

Simone Alves da Costa

FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

23/09/2011

RESUMO

The objective of this research is to identify the characteristic elements of the cost drivers in producing companies from electronics segment in Brazil, using information available to the public. Moreover, attempts to systematize the existing knowledge on the cost drivers and suggests the use of public information as an alternative in the search process cost analysis of competitors. For such thing, we analyzed information from two public listed companies in the electronics segment, Whirlpool and Samsung, following a script of elements that characterizes the cost drivers as discussed in literature consulted. Furthermore, professionals of three different companies were interviewed in order to validate the practices undertaken in relation to the elements that characterize the cost drivers identified. The research shows that the guideline does not provide conclusive results, however it does show trends, especially when the data collection is carried out for the long term. As matter of fact the results can help us select the appropriate method for elaborating estimations or even, obtain conclusive result by complementing the data with other sources or methods of analysis. The study presents a cutting edge method, cutting edge because it increases the knowledge in this field which still has an incipient literature. Future investigations in this area could use this method with a larger number of companies, and focus on a single product; or a research about the relation between the level of disclosure undertaken by Brazilian companies, one of the features considered as a differential to perform such analysis.

ASSUNTO(S)

competição econômica contabilidade de custo contabilidade estratégica cost accounting economic competition inteligência competitiva intelligence competitive strategic accounting

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