Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil
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Data de Publicação: | 2014 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ibero Americana de Estratégia - RIAE |
Texto Completo: | https://periodicos.uninove.br/riae/article/view/15208 |
Resumo: | The aim of this study is to analyze the strategic context in the value chain cost management in agricultural cooperatives in the state of Paraná. The contribution to the state of the art theme is directed exploration of the literature produced by different authors related. The strategic and competitive analysis seeks to identify which items make up the value chain of organizations and their influences on the execution, planning and control your costs. The methodology was characterized as an empirical-analytic study conducted by survey research, collection, observation and data analysis. The choice of the sample for sending questionnaires directed to the representative of the agricultural sector in Paraná and Brazil's economy. Considering the limitations of the research, it was noted that the link between the different activities of agricultural cooperatives, begins in the acquisition of raw materials to after-sales of products developed by them. Thus, the different strategies on cost management of these companies, if considered in strategic cost analysis can result in competitive market advantage. |
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Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, BrazilCadeia de valores na gestão de custos: uma análise estratégica em cooperativas agropecuárias paranaensesValue Chain; Competitive Strategy; Cost Management.Administração - Contabilidade - Controladoria - Cadeia de ValorCadeia de Valores. Estratégia Competitiva. Gestão de Custos.The aim of this study is to analyze the strategic context in the value chain cost management in agricultural cooperatives in the state of Paraná. The contribution to the state of the art theme is directed exploration of the literature produced by different authors related. The strategic and competitive analysis seeks to identify which items make up the value chain of organizations and their influences on the execution, planning and control your costs. The methodology was characterized as an empirical-analytic study conducted by survey research, collection, observation and data analysis. The choice of the sample for sending questionnaires directed to the representative of the agricultural sector in Paraná and Brazil's economy. Considering the limitations of the research, it was noted that the link between the different activities of agricultural cooperatives, begins in the acquisition of raw materials to after-sales of products developed by them. Thus, the different strategies on cost management of these companies, if considered in strategic cost analysis can result in competitive market advantage.O objetivo do presente estudo é analisar sob o contexto estratégico a cadeia de valores na gestão de custos em cooperativas agropecuárias do Estado do Paraná. A contribuição ao estado da arte do tema é direcionada a exploração de conceitos elaborados por diferenciados autores relacionados. A análise estratégico-competitiva busca identificar quais itens compõem a cadeia de valores das organizações e suas influências na execução, planejamento e controle de seus custos. A metodologia utilizada foi caracterizada como um estudo empírico-analítico, realizado por meio de pesquisa survey, de coleta, observação e análise dos dados. A escolha da amostra para envio dos questionários, direcionou-se diretamente à representatividade do setor agropecuário na economia paranaense e brasileira. Considerando as limitações da pesquisa, pôde-se constatar que a ligação entre as diferentes atividades das cooperativas agropecuárias, inicia-se na aquisição das matérias-primas, até a manutenção pós-vendas dos produtos por elas desenvolvidos. Com isso, as diferentes estratégias na gestão de custos dessas empresas, resultam na vantagem competitiva de mercado. DOI:10.5585/riae.v13i2.2058Universidade Nove de Julho - UNINOVEDal Vesco, Delci GrapegiaTarifa, Marcelo ResquettiPacheco, VicenteDall`Asta, Denis2014-06-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/riae/article/view/1520810.5585/ijsm.v13i2.2058Revista Ibero-Americana de Estratégia; Vol 13, No 2 (2014): April/June; 83-98Revista Ibero-Americana de Estratégia; Vol 13, No 2 (2014): April/June; 83-982176-0756reponame:Revista Ibero Americana de Estratégia - RIAEinstname:Revista Ibero-Americana de Estratégia (RIAE)instacron:RIEOEIporhttps://periodicos.uninove.br/riae/article/view/15208/7404Copyright (c) 2014 Iberoamerican Journal of Strategic Managementhttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccess2019-09-24T17:30:25Zoai:https://periodicos.uninove.br:article/15208Revistahttps://periodicos.uninove.br/riaePRIhttps://periodicos.uninove.br/riae/oai||bennycosta@yahoo.com.br2176-07562176-0756opendoar:2019-09-24T17:30:25Revista Ibero Americana de Estratégia - RIAE - Revista Ibero-Americana de Estratégia (RIAE)false |
dc.title.none.fl_str_mv |
Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil Cadeia de valores na gestão de custos: uma análise estratégica em cooperativas agropecuárias paranaenses |
title |
Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil |
spellingShingle |
Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil Dal Vesco, Delci Grapegia Value Chain; Competitive Strategy; Cost Management. Administração - Contabilidade - Controladoria - Cadeia de Valor Cadeia de Valores. Estratégia Competitiva. Gestão de Custos. |
title_short |
Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil |
title_full |
Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil |
title_fullStr |
Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil |
title_full_unstemmed |
Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil |
title_sort |
Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil |
author |
Dal Vesco, Delci Grapegia |
author_facet |
Dal Vesco, Delci Grapegia Tarifa, Marcelo Resquetti Pacheco, Vicente Dall`Asta, Denis |
author_role |
author |
author2 |
Tarifa, Marcelo Resquetti Pacheco, Vicente Dall`Asta, Denis |
author2_role |
author author author |
dc.contributor.none.fl_str_mv |
|
dc.contributor.author.fl_str_mv |
Dal Vesco, Delci Grapegia Tarifa, Marcelo Resquetti Pacheco, Vicente Dall`Asta, Denis |
dc.subject.none.fl_str_mv |
|
dc.subject.por.fl_str_mv |
Value Chain; Competitive Strategy; Cost Management. Administração - Contabilidade - Controladoria - Cadeia de Valor Cadeia de Valores. Estratégia Competitiva. Gestão de Custos. |
topic |
Value Chain; Competitive Strategy; Cost Management. Administração - Contabilidade - Controladoria - Cadeia de Valor Cadeia de Valores. Estratégia Competitiva. Gestão de Custos. |
description |
The aim of this study is to analyze the strategic context in the value chain cost management in agricultural cooperatives in the state of Paraná. The contribution to the state of the art theme is directed exploration of the literature produced by different authors related. The strategic and competitive analysis seeks to identify which items make up the value chain of organizations and their influences on the execution, planning and control your costs. The methodology was characterized as an empirical-analytic study conducted by survey research, collection, observation and data analysis. The choice of the sample for sending questionnaires directed to the representative of the agricultural sector in Paraná and Brazil's economy. Considering the limitations of the research, it was noted that the link between the different activities of agricultural cooperatives, begins in the acquisition of raw materials to after-sales of products developed by them. Thus, the different strategies on cost management of these companies, if considered in strategic cost analysis can result in competitive market advantage. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-06-01 |
dc.type.none.fl_str_mv |
|
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.uninove.br/riae/article/view/15208 10.5585/ijsm.v13i2.2058 |
url |
https://periodicos.uninove.br/riae/article/view/15208 |
identifier_str_mv |
10.5585/ijsm.v13i2.2058 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.uninove.br/riae/article/view/15208/7404 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Iberoamerican Journal of Strategic Management https://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Iberoamerican Journal of Strategic Management https://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
dc.source.none.fl_str_mv |
Revista Ibero-Americana de Estratégia; Vol 13, No 2 (2014): April/June; 83-98 Revista Ibero-Americana de Estratégia; Vol 13, No 2 (2014): April/June; 83-98 2176-0756 reponame:Revista Ibero Americana de Estratégia - RIAE instname:Revista Ibero-Americana de Estratégia (RIAE) instacron:RIEOEI |
instname_str |
Revista Ibero-Americana de Estratégia (RIAE) |
instacron_str |
RIEOEI |
institution |
RIEOEI |
reponame_str |
Revista Ibero Americana de Estratégia - RIAE |
collection |
Revista Ibero Americana de Estratégia - RIAE |
repository.name.fl_str_mv |
Revista Ibero Americana de Estratégia - RIAE - Revista Ibero-Americana de Estratégia (RIAE) |
repository.mail.fl_str_mv |
||bennycosta@yahoo.com.br |
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1799138724220502016 |