MÃtodos de controle gerencial em empresas do setor de transporte rodoviÃrio de carga : uma investigaÃÃo na cidade do Recife

AUTOR(ES)
DATA DE PUBLICAÇÃO

2003

RESUMO

This research has as objective investigate the systems of management control, the costing methods and the practices of cost accounting, used in the companies of burden transports located in the city of Recife, in the State of Pernambuco. The research also investigates as those companies, that render logistics services, evaluate their economicalfinancial performance and what indicators are used to measure their results. The investigation was led using two methodologies: (1) application of structured questionnaires, through personal interviews, in the companies of burden transports located in Recife; (2) bibliographical revision to identify accomplished researches on the same theme and the collected data were analyzed and compared with data of other national researches. For the research, a sample was selected, no random, of twenty two companies in the city of Recife, corresponding a percentile of approximately 29,33% from a total of seventy five companies located in Recife, associated to the Union of the Companies of Burden Transport in the State of Pernambuco (SETCEPE). The data were collected by personal interviews, with the use of questionnaires with closed subjects. In the results analysis, it was identified that most of the companies doesn t use methods of cost control, in spite of they be aware of the control costÂs importance. However, when investigating the use of performance indicators, it was verified that a big percentile of the interviewed companies measures monthly several indicators included in perspectives of the performance measurement model known as Balanced Scorecard. However, it was verified that the support systems in the process of taking decision by the managers are inadequate, being scarce the investments in systems of cost control and existing a great gap to the performance measurement, as commonly recommended by the best practices found in the specialized literatures. The research also presents, in a brief way, the great problems related with the managerial information systems faced by this segment and it proposes some alternatives that allow to the logistics services companies reach the necessary strategic positioning to survive in this new atmosphere.

ASSUNTO(S)

costs management control controle gerencial burden transport and empirical research transporte de carga e pesquisa empÃrica engenharia de producao custos

ACESSO AO ARTIGO

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