Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil

Detalhes bibliográficos
Autor(a) principal: Dal Vesco, Delci Grapegia
Data de Publicação: 2014
Outros Autores: Tarifa, Marcelo Resquetti, Pacheco, Vicente, Dall`Asta, Denis
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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spelling 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

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url https://periodicos.uninove.br/riae/article/view/15208
identifier_str_mv 10.5585/ijsm.v13i2.2058
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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
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