Análise das relações entre a adoção de práticas gerenciais de custeio alvo e os aspectos da cultura organizacional
Autor(a) principal: | |
---|---|
Data de Publicação: | 2023 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/28851 |
Resumo: | The competitiveness present in the market forces companies to look for alternatives that are capable of assisting in the management of organizations so competition is just another external factor to be considered. In this context, Target costing is a cost management practice that can be used by companies to gain a competitive advantage in the market, but depending on the company's organizational culture and how its cultural elements are presented, there may or may not be conflicts in the use of target costing. Thus, this research has as its main objective to analyze how the adoption of management practices of target costing are related to aspects of organizational culture in the clothing industries in the State of Paraíba. To reach the objective outlined, descriptive and exploratory research was carried out, regarding the objectives, aiming at solving the problem, the approach used was the quantitative one. As for the data collection technique, the research was operationalized through a survey, from the sending of the link to the questionnaire formalized in google forms containing questions referring to the variables described in the study, thus obtaining data on the profile, the costing practices target and aspects of the organizational culture of the clothing industries in the State of Paraíba. The result was analyzed using descriptive statistics and a non-parametric test of Spearman's correlation coefficient. The results found showed statistically significant relationships directly, for the most part, between the adoption of management practices of target costing with some aspects referring to the elements of the organizational culture, with an exception for the hero element of the organizational culture of the clothing industries of Paraíba, which did not present a statistically significant relationship with any phase of the adoption of target costing management practices. The intensity of the relationships presented varied between weak, moderate, and strong, however with a concentration of relationships with moderate intensity. The results also showed support to affirm the presence of a statistically significant relationship between the profile characteristics raised by the responding companies and the management practices of target costing in the planning and remodeling phase and with the elements of the organizational culture aspects less with the hero elements, story, and myths presented by the clothing industries of Paraiba |
id |
UFPB_473f308a8a54c317bdd685a6cc620081 |
---|---|
oai_identifier_str |
oai:repositorio.ufpb.br:123456789/28851 |
network_acronym_str |
UFPB |
network_name_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository_id_str |
|
spelling |
Análise das relações entre a adoção de práticas gerenciais de custeio alvo e os aspectos da cultura organizacionalCiências contábeis - Práticas gerenciaisCusteio alvoCultura organizacionalManagement practicesTarget costingOrganizational cultureCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAOThe competitiveness present in the market forces companies to look for alternatives that are capable of assisting in the management of organizations so competition is just another external factor to be considered. In this context, Target costing is a cost management practice that can be used by companies to gain a competitive advantage in the market, but depending on the company's organizational culture and how its cultural elements are presented, there may or may not be conflicts in the use of target costing. Thus, this research has as its main objective to analyze how the adoption of management practices of target costing are related to aspects of organizational culture in the clothing industries in the State of Paraíba. To reach the objective outlined, descriptive and exploratory research was carried out, regarding the objectives, aiming at solving the problem, the approach used was the quantitative one. As for the data collection technique, the research was operationalized through a survey, from the sending of the link to the questionnaire formalized in google forms containing questions referring to the variables described in the study, thus obtaining data on the profile, the costing practices target and aspects of the organizational culture of the clothing industries in the State of Paraíba. The result was analyzed using descriptive statistics and a non-parametric test of Spearman's correlation coefficient. The results found showed statistically significant relationships directly, for the most part, between the adoption of management practices of target costing with some aspects referring to the elements of the organizational culture, with an exception for the hero element of the organizational culture of the clothing industries of Paraíba, which did not present a statistically significant relationship with any phase of the adoption of target costing management practices. The intensity of the relationships presented varied between weak, moderate, and strong, however with a concentration of relationships with moderate intensity. The results also showed support to affirm the presence of a statistically significant relationship between the profile characteristics raised by the responding companies and the management practices of target costing in the planning and remodeling phase and with the elements of the organizational culture aspects less with the hero elements, story, and myths presented by the clothing industries of ParaibaA competitividade presente no mercado força as empresas a buscarem alternativas que sejam capazes de auxiliar no gerenciamento das organizações de modo que a concorrência seja apenas mais um fator externo a ser ponderado. Nesse contexto o Target costing é uma prática gerencial de custos possível de ser utilizada pelas empresas visando assumir uma vantagem competitiva no mercado, porém dependendo da cultura organizacional da empresa e como seus elementos culturais se apresentam podem existir ou não conflitos na utilização do custeio alvo. Dessa forma, esta pesquisa tem como principal objetivo analisar como a adoção de práticas gerenciais de custeio alvo estão relacionadas com os aspectos da cultura organizacional nas indústrias de confecções no Estado da Paraíba. Para alcançar o objetivo traçado foi realizado uma pesquisa descritiva e exploratória, quanto aos objetivos, visando a resolução do problema a abordagem utilizada foi a quantitativa. Quanto a técnica de coleta de dados, a pesquisa foi operacionalizada por meio de um survey, a partir do envio do link do questionário formalizado no google forms contendo perguntas referentes às variáveis descritas no estudo, obtendo assim dados sobre o perfil, as práticas de custeio alvo e os aspectos da cultura organizacional das indústrias de confecções no Estado da Paraíba. O resultado foi analisado a partir de estatística descritiva e por teste não-paramétrico do coeficiente de correlação de Spearman. Os resultados encontrados apresentaram relações estatisticamente significativas de forma direta em sua grande maioria, entre a adoção das práticas gerenciais de custeio alvo com alguns aspectos referente aos elementos da cultura organizacional, com exceção para o elemento herói da cultura organizacional das indústrias de confecções da Paraíba que não apresentou relação estatisticamente significativa com nenhuma fase da adoção das práticas gerenciais de custeio alvo. A intensidade das relações apresentadas variaram entre fraca, moderada e forte, entretanto com concentração de relações com intensidade moderada. Os resultados também exibiram subsídio para afirmar a presença de relação estatisticamente significativa entre as características de perfil levantadas das empresas respondentes e a as práticas gerenciais de custeio alvo na fase de planejamento e remodelagem e com os elementos dos aspectos da cultura organizacional menos com os elementos herói, estoria e mitos apresentados pelas indústrias de confecções da Paraíba.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBCallado, Antônio André Cunhahttp://lattes.cnpq.br/9142843744203201Silva, Jessica Ellany Oliveira2023-10-25T14:03:16Z2023-04-132023-10-25T14:03:16Z2023-02-10info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/28851porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2023-10-26T06:06:40Zoai:repositorio.ufpb.br:123456789/28851Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2023-10-26T06:06:40Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Análise das relações entre a adoção de práticas gerenciais de custeio alvo e os aspectos da cultura organizacional |
title |
Análise das relações entre a adoção de práticas gerenciais de custeio alvo e os aspectos da cultura organizacional |
spellingShingle |
Análise das relações entre a adoção de práticas gerenciais de custeio alvo e os aspectos da cultura organizacional Silva, Jessica Ellany Oliveira Ciências contábeis - Práticas gerenciais Custeio alvo Cultura organizacional Management practices Target costing Organizational culture CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
title_short |
Análise das relações entre a adoção de práticas gerenciais de custeio alvo e os aspectos da cultura organizacional |
title_full |
Análise das relações entre a adoção de práticas gerenciais de custeio alvo e os aspectos da cultura organizacional |
title_fullStr |
Análise das relações entre a adoção de práticas gerenciais de custeio alvo e os aspectos da cultura organizacional |
title_full_unstemmed |
Análise das relações entre a adoção de práticas gerenciais de custeio alvo e os aspectos da cultura organizacional |
title_sort |
Análise das relações entre a adoção de práticas gerenciais de custeio alvo e os aspectos da cultura organizacional |
author |
Silva, Jessica Ellany Oliveira |
author_facet |
Silva, Jessica Ellany Oliveira |
author_role |
author |
dc.contributor.none.fl_str_mv |
Callado, Antônio André Cunha http://lattes.cnpq.br/9142843744203201 |
dc.contributor.author.fl_str_mv |
Silva, Jessica Ellany Oliveira |
dc.subject.por.fl_str_mv |
Ciências contábeis - Práticas gerenciais Custeio alvo Cultura organizacional Management practices Target costing Organizational culture CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
topic |
Ciências contábeis - Práticas gerenciais Custeio alvo Cultura organizacional Management practices Target costing Organizational culture CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO |
description |
The competitiveness present in the market forces companies to look for alternatives that are capable of assisting in the management of organizations so competition is just another external factor to be considered. In this context, Target costing is a cost management practice that can be used by companies to gain a competitive advantage in the market, but depending on the company's organizational culture and how its cultural elements are presented, there may or may not be conflicts in the use of target costing. Thus, this research has as its main objective to analyze how the adoption of management practices of target costing are related to aspects of organizational culture in the clothing industries in the State of Paraíba. To reach the objective outlined, descriptive and exploratory research was carried out, regarding the objectives, aiming at solving the problem, the approach used was the quantitative one. As for the data collection technique, the research was operationalized through a survey, from the sending of the link to the questionnaire formalized in google forms containing questions referring to the variables described in the study, thus obtaining data on the profile, the costing practices target and aspects of the organizational culture of the clothing industries in the State of Paraíba. The result was analyzed using descriptive statistics and a non-parametric test of Spearman's correlation coefficient. The results found showed statistically significant relationships directly, for the most part, between the adoption of management practices of target costing with some aspects referring to the elements of the organizational culture, with an exception for the hero element of the organizational culture of the clothing industries of Paraíba, which did not present a statistically significant relationship with any phase of the adoption of target costing management practices. The intensity of the relationships presented varied between weak, moderate, and strong, however with a concentration of relationships with moderate intensity. The results also showed support to affirm the presence of a statistically significant relationship between the profile characteristics raised by the responding companies and the management practices of target costing in the planning and remodeling phase and with the elements of the organizational culture aspects less with the hero elements, story, and myths presented by the clothing industries of Paraiba |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-10-25T14:03:16Z 2023-04-13 2023-10-25T14:03:16Z 2023-02-10 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufpb.br/jspui/handle/123456789/28851 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/28851 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
instname_str |
Universidade Federal da Paraíba (UFPB) |
instacron_str |
UFPB |
institution |
UFPB |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
collection |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
diretoria@ufpb.br|| diretoria@ufpb.br |
_version_ |
1801843013587042304 |