The Adoption of Interorganizational Cost Management in a Vehicle Assembly Plant in the Greater Region of ABC

Detalhes bibliográficos
Autor(a) principal: Faria, Ana Cristina de
Data de Publicação: 2013
Outros Autores: Soares, Iderlan Charles, Rocha, Welington, Rossi, George Bedinelli
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: Revista Brasileira de Gestão de Negócios (Online)
Texto Completo: https://rbgn.fecap.br/RBGN/article/view/1228
Resumo: It is necessary that organizations define strategies for cost management in interorganizational relationships existing in the Supply Chain (SC), focusing not only on reducing individual costs, but on improviving the competitive advantage of these chains. The Interorganizational Cost Management (ICM) focuses on minimizing costs, creating competitive advantages in relation to competing chains. The objective of this study was to check how the ICM has been applied in the chain of an automotive assembly plant in the Greater Region of ABC (state of São Paulo). In conducting the exploratory research, we inquired of 10 managers in the areas of Procurement, R&D, Supplier Quality Engineering, Logistics and Finance, to identify and analyze the aspects that characterize the practice of ICM in the assembly plant chain. We found that the ICM is adopted in all phases of the life cycle of the product, focused on cost reduction and continuous improvement of processes and products. The results show that the practice of ICM makes the relationships between the assembly plant and its suppliers more profitable and sustainable, and it is a tool capable of delivering benefits to the entire chain. Therefore, it should be included in the strategic management of companies.
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spelling The Adoption of Interorganizational Cost Management in a Vehicle Assembly Plant in the Greater Region of ABCLa Práctica de la Gestión de Costos Interorganizacionales en un Ensamblador de Vehículos Automotores en la Región del Grande ABCA Prática da Gestão de Custos Interorganizacionais em uma Montadora de Veículos na Região do Grande ABCAutomotive industry. Interorganizational cost management. Interorganizational relationships.Gestión de los costos entre organizaciones. Industria del automóvil. Relaciones interorganizacionales.Gestão de custos interorganizacionais. Indústria automobilística. Relacionamentos interorganizacionais.It is necessary that organizations define strategies for cost management in interorganizational relationships existing in the Supply Chain (SC), focusing not only on reducing individual costs, but on improviving the competitive advantage of these chains. The Interorganizational Cost Management (ICM) focuses on minimizing costs, creating competitive advantages in relation to competing chains. The objective of this study was to check how the ICM has been applied in the chain of an automotive assembly plant in the Greater Region of ABC (state of São Paulo). In conducting the exploratory research, we inquired of 10 managers in the areas of Procurement, R&D, Supplier Quality Engineering, Logistics and Finance, to identify and analyze the aspects that characterize the practice of ICM in the assembly plant chain. We found that the ICM is adopted in all phases of the life cycle of the product, focused on cost reduction and continuous improvement of processes and products. The results show that the practice of ICM makes the relationships between the assembly plant and its suppliers more profitable and sustainable, and it is a tool capable of delivering benefits to the entire chain. Therefore, it should be included in the strategic management of companies.Es necesario que las organizaciones definan estrategias para la gestión de costos en las relaciones interinstitucionales existentes en la Cadena de Suministro (CS), centrándose no solo en reducir los costos individuales, sino en mejorar la ventaja competitiva de estas cadenas. La Gestión de Costos Interorganizacionales (GCI) se centra en minimizar los costos y la creación de ventajas competitivas para las cadenas competidoras. El objetivo de este estudio es verificar la forma en que se practica en GCI en la cárcel en un ensamblador de vehículos automotores en la región del Grande ABC (SP). En el desarrollo de una investigación exploratoria fueron entrevistados 10 administradores en las áreas de Compras, Investigación y Desarrollo, Ingeniería de Calidad de Proveedores, Logística y Finanzas, para identificar y analizar los aspectos que caracterizan la práctica de la GCI en el montaje de la cadena. Es evidente que se desarrolla la práctica de la GCI en todas las etapas del ciclo de vida del producto, centrada en la reducción de costos y la mejora continua de procesos y productos. Los resultados muestran que la práctica de GCI hace que las relaciones entre el fabricante de automóviles y los proveedores sean más rentables y sostenibles, y una herramienta capaz de proporcionar beneficios a toda la cadena se debe incluir en la gestión estratégica de las empresas.Faz-se necessário que organizações definam estratégias de gestão de custos em relacionamentos interorganizacionais existentes nas Cadeias de Suprimentos (CS), focalizando não apenas redução de custos individuais, mas a melhoria da vantagem competitiva das referidas cadeias. A Gestão de Custos Interorganizacionais (GCI) focaliza a minimização de custos, criando vantagens competitivas frente às cadeias concorrentes. O objetivo deste trabalho é verificar como está sendo praticada a GCI na cadeia em uma montadora de veículos automotores na região do Grande ABC (SP). No desenvolvimento de uma pesquisa exploratória, foram entrevistados dez gestores das áreas de Suprimentos, Pesquisa e Desenvolvimento, Engenharia de Qualidade de Fornecedores, Logística e Finanças, visando identificar e analisar os aspectos que caracterizam a prática da GCI na cadeia da montadora. Pode-se constatar que há prática da GCI em todas as etapas do ciclo de vida do produto, focadas na redução de custos e melhoria contínua dos processos e produtos. Os resultados obtidos evidenciam que a prática da GCI torna os relacionamentos entre a montadora e os fornecedores mais rentáveis e duradouros, apesar de ficar clara a dependência da maioria dos fornecedores e não ficar caracterizada a transparência mútua. A GCI é ferramenta capaz de gerar benefícios para toda a cadeia, devendo ser incluída na gestão estratégica das empresas.FECAP2013-12-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/122810.7819/rbgn.v15i49.1228Review of Business Management; Vol. 15 No. 49 (2013); 617-638RBGN Revista Brasileira de Gestão de Negócios; Vol. 15 Núm. 49 (2013); 617-638RBGN - Revista Brasileira de Gestão de Negócios; v. 15 n. 49 (2013); 617-6381983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPengporhttps://rbgn.fecap.br/RBGN/article/view/1228/pdf_30https://rbgn.fecap.br/RBGN/article/view/1228/pdf_31Copyright (c) 2014 Review of Business Managementinfo:eu-repo/semantics/openAccessFaria, Ana Cristina deSoares, Iderlan CharlesRocha, WelingtonRossi, George Bedinelli2021-07-21T16:32:40Zoai:ojs.emnuvens.com.br:article/1228Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2021-07-21T16:32:40Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false
dc.title.none.fl_str_mv The Adoption of Interorganizational Cost Management in a Vehicle Assembly Plant in the Greater Region of ABC
La Práctica de la Gestión de Costos Interorganizacionales en un Ensamblador de Vehículos Automotores en la Región del Grande ABC
A Prática da Gestão de Custos Interorganizacionais em uma Montadora de Veículos na Região do Grande ABC
title The Adoption of Interorganizational Cost Management in a Vehicle Assembly Plant in the Greater Region of ABC
spellingShingle The Adoption of Interorganizational Cost Management in a Vehicle Assembly Plant in the Greater Region of ABC
Faria, Ana Cristina de
Automotive industry. Interorganizational cost management. Interorganizational relationships.
Gestión de los costos entre organizaciones. Industria del automóvil. Relaciones interorganizacionales.
Gestão de custos interorganizacionais. Indústria automobilística. Relacionamentos interorganizacionais.
title_short The Adoption of Interorganizational Cost Management in a Vehicle Assembly Plant in the Greater Region of ABC
title_full The Adoption of Interorganizational Cost Management in a Vehicle Assembly Plant in the Greater Region of ABC
title_fullStr The Adoption of Interorganizational Cost Management in a Vehicle Assembly Plant in the Greater Region of ABC
title_full_unstemmed The Adoption of Interorganizational Cost Management in a Vehicle Assembly Plant in the Greater Region of ABC
title_sort The Adoption of Interorganizational Cost Management in a Vehicle Assembly Plant in the Greater Region of ABC
author Faria, Ana Cristina de
author_facet Faria, Ana Cristina de
Soares, Iderlan Charles
Rocha, Welington
Rossi, George Bedinelli
author_role author
author2 Soares, Iderlan Charles
Rocha, Welington
Rossi, George Bedinelli
author2_role author
author
author
dc.contributor.author.fl_str_mv Faria, Ana Cristina de
Soares, Iderlan Charles
Rocha, Welington
Rossi, George Bedinelli
dc.subject.por.fl_str_mv Automotive industry. Interorganizational cost management. Interorganizational relationships.
Gestión de los costos entre organizaciones. Industria del automóvil. Relaciones interorganizacionales.
Gestão de custos interorganizacionais. Indústria automobilística. Relacionamentos interorganizacionais.
topic Automotive industry. Interorganizational cost management. Interorganizational relationships.
Gestión de los costos entre organizaciones. Industria del automóvil. Relaciones interorganizacionales.
Gestão de custos interorganizacionais. Indústria automobilística. Relacionamentos interorganizacionais.
description It is necessary that organizations define strategies for cost management in interorganizational relationships existing in the Supply Chain (SC), focusing not only on reducing individual costs, but on improviving the competitive advantage of these chains. The Interorganizational Cost Management (ICM) focuses on minimizing costs, creating competitive advantages in relation to competing chains. The objective of this study was to check how the ICM has been applied in the chain of an automotive assembly plant in the Greater Region of ABC (state of São Paulo). In conducting the exploratory research, we inquired of 10 managers in the areas of Procurement, R&D, Supplier Quality Engineering, Logistics and Finance, to identify and analyze the aspects that characterize the practice of ICM in the assembly plant chain. We found that the ICM is adopted in all phases of the life cycle of the product, focused on cost reduction and continuous improvement of processes and products. The results show that the practice of ICM makes the relationships between the assembly plant and its suppliers more profitable and sustainable, and it is a tool capable of delivering benefits to the entire chain. Therefore, it should be included in the strategic management of companies.
publishDate 2013
dc.date.none.fl_str_mv 2013-12-13
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/1228
10.7819/rbgn.v15i49.1228
url https://rbgn.fecap.br/RBGN/article/view/1228
identifier_str_mv 10.7819/rbgn.v15i49.1228
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/1228/pdf_30
https://rbgn.fecap.br/RBGN/article/view/1228/pdf_31
dc.rights.driver.fl_str_mv Copyright (c) 2014 Review of Business Management
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Review of Business Management
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv FECAP
publisher.none.fl_str_mv FECAP
dc.source.none.fl_str_mv Review of Business Management; Vol. 15 No. 49 (2013); 617-638
RBGN Revista Brasileira de Gestão de Negócios; Vol. 15 Núm. 49 (2013); 617-638
RBGN - Revista Brasileira de Gestão de Negócios; v. 15 n. 49 (2013); 617-638
1983-0807
1806-4892
reponame:Revista Brasileira de Gestão de Negócios (Online)
instname:Fundação Escola de Comércio Álvares Penteado (FECAP)
instacron:FECAP
instname_str Fundação Escola de Comércio Álvares Penteado (FECAP)
instacron_str FECAP
institution FECAP
reponame_str Revista Brasileira de Gestão de Negócios (Online)
collection Revista Brasileira de Gestão de Negócios (Online)
repository.name.fl_str_mv Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)
repository.mail.fl_str_mv ||jmauricio@fecap.br
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