Associação entre a adoção do target costing e as características do relacionamento entre empresas adotantes e seus parceiros de negócios
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/22806 |
Resumo: | Target costing is an artifact of strategic cost management and its implementation by organizations is growing all over the world due to increased competitiveness. In addition, the increased competition made companies assume an external focus in order to maximize their competitive advantage, whose context favored the emergence of interorganizational cost management (ICM) that arises from the commercial relationship between two or more companies. Target costing is the main mechanism of ICM. Thus, this research aimed to investigate how the adoption of target costing is associated with characteristics referents to the relationship between adopting companies and their business partners. The sector chosen for the application of this study was the information and communication technology (ICT) services sector due to its importance for the Brazilian economy. A survey was carried out, using a standardized and structured online questionnaire, with companies associated with ASSESPRO (Associations of Brazilian Information Technology Companies). Data were analyzed using descriptive statistics and the non-parametric Kruskal-Wallis test. The results found show that the characteristics of the investigated companies have a very low influence on the perception of the conceptual aspects of target costing, the adoption of practices related to the target costing process and the characteristics of interorganizational relationships. The characteristics that had the most influence were: billing, number of hierarchical levels and the base of transactions. It was also found that the principles and elements of target costing were the conceptual aspects that most influenced the adoption of target costing practices and also on aspects of the characteristics of interorganizational relationships. In addition to influencing the adoption of target costing process practices, the conceptual aspects, especially the principles and elements, also favor the presence of some aspects of the interorganizational characteristics in the investigated companies, which, in turn, encourage the adoption of practices of the target costing process. Therefore, it is concluded that interorganizational relationships characterized by aspects of interdependence, stability, cooperation, trust and mutual benefits favor the adoption and use of target costing. The frequency of negotiations and relationship time, aspects of stability, and the increase in organizational learning, an aspect of mutual benefits, are those that most influence the adoption of the target costing practice. |
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Associação entre a adoção do target costing e as características do relacionamento entre empresas adotantes e seus parceiros de negóciosTarget costingGestão de custos interorganizacionaisRelacionamento entre empresasInterorganizational cost managementRelationship between companiesCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISTarget costing is an artifact of strategic cost management and its implementation by organizations is growing all over the world due to increased competitiveness. In addition, the increased competition made companies assume an external focus in order to maximize their competitive advantage, whose context favored the emergence of interorganizational cost management (ICM) that arises from the commercial relationship between two or more companies. Target costing is the main mechanism of ICM. Thus, this research aimed to investigate how the adoption of target costing is associated with characteristics referents to the relationship between adopting companies and their business partners. The sector chosen for the application of this study was the information and communication technology (ICT) services sector due to its importance for the Brazilian economy. A survey was carried out, using a standardized and structured online questionnaire, with companies associated with ASSESPRO (Associations of Brazilian Information Technology Companies). Data were analyzed using descriptive statistics and the non-parametric Kruskal-Wallis test. The results found show that the characteristics of the investigated companies have a very low influence on the perception of the conceptual aspects of target costing, the adoption of practices related to the target costing process and the characteristics of interorganizational relationships. The characteristics that had the most influence were: billing, number of hierarchical levels and the base of transactions. It was also found that the principles and elements of target costing were the conceptual aspects that most influenced the adoption of target costing practices and also on aspects of the characteristics of interorganizational relationships. In addition to influencing the adoption of target costing process practices, the conceptual aspects, especially the principles and elements, also favor the presence of some aspects of the interorganizational characteristics in the investigated companies, which, in turn, encourage the adoption of practices of the target costing process. Therefore, it is concluded that interorganizational relationships characterized by aspects of interdependence, stability, cooperation, trust and mutual benefits favor the adoption and use of target costing. The frequency of negotiations and relationship time, aspects of stability, and the increase in organizational learning, an aspect of mutual benefits, are those that most influence the adoption of the target costing practice.NenhumaO target costing é um artefato de gestão estratégica de custos e sua implementação pelas organizações está crescendo em todo o mundo devido ao aumento da competitividade. Além disso, o acirramento da competição fez com que as empresas assumissem um foco externo a fim de maximizar sua vantagem competitiva, cujo contexto favoreceu o surgimento da gestão de custos interorganizacionais (GCI), que é decorrente da relação comercial entre duas ou mais empresas. O target costing é o principal mecanismo da GCI. Dessa forma, esta pesquisa teve por objetivo investigar de que maneira a adoção do target costing está associada às características referentes ao relacionamento entre empresas adotantes e seus parceiros de negócios. O setor escolhido para aplicação deste estudo foi o setor de serviços de tecnologia da informação e comunicação (TIC) devido a sua importância para a economia brasileira. Foi realizada uma survey, com o uso de um questionário online padronizado e estruturado, com as empresas associadas à ASSESPRO (Associações das Empresas Brasileiras de Tecnologia da Informação). Os dados foram analisados por meio da estatística descritiva e do teste não paramétrico de Kruskal-Wallis. Os resultados encontrados evidenciam que as caraterísticas das empresas investigadas exercem baixíssima influência sobre a percepção dos aspectos conceituais do target costing, a adoção de práticas referentes ao processo de target costing e das características das relações interorganizacionais. As características que apresentaram mais influência foram: faturamento, número de níveis hierárquicos e a base das transações. Verificou-se ainda que os princípios e elementos do target costing foram os aspectos conceituais que mais exercem influência sobre a adoção de práticas do target costing e, também, sobre aspectos das características das relações interorganizacionais. Além de influenciar a adoção de práticas do processo de target costing, os aspectos conceituais, principalmente os princípios e elementos, também favorecem a presença de alguns aspectos das características interorganizacionais nas empresas investigadas que, por sua vez, incentivam a adoção de práticas do processo de target costing. Portanto, conclui-se que relações interorganizacionais caracterizadas por aspectos da interdependência, da estabilidade, da cooperação, da confiança e dos benefícios mútuos favorecem a adoção e uso do target costing. A frequência de negociações e tempo de relacionamento, aspectos da estabilidade, e o aumento da aprendizagem organizacional, aspecto dos benefícios mútuos, são aqueles que mais exercem influência na adoção de prática do target costing.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBCallado, Antônio André Cunhahttp://lattes.cnpq.br/9142843744203201Braga, Eliane Cortes2022-05-11T20:08:07Z2022-03-212022-05-11T20:08:07Z2022-02-02info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesishttps://repositorio.ufpb.br/jspui/handle/123456789/22806porAttribution-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:UFPB2022-08-09T14:40:26Zoai:repositorio.ufpb.br:123456789/22806Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2022-08-09T14:40:26Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Associação entre a adoção do target costing e as características do relacionamento entre empresas adotantes e seus parceiros de negócios |
title |
Associação entre a adoção do target costing e as características do relacionamento entre empresas adotantes e seus parceiros de negócios |
spellingShingle |
Associação entre a adoção do target costing e as características do relacionamento entre empresas adotantes e seus parceiros de negócios Braga, Eliane Cortes Target costing Gestão de custos interorganizacionais Relacionamento entre empresas Interorganizational cost management Relationship between companies CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Associação entre a adoção do target costing e as características do relacionamento entre empresas adotantes e seus parceiros de negócios |
title_full |
Associação entre a adoção do target costing e as características do relacionamento entre empresas adotantes e seus parceiros de negócios |
title_fullStr |
Associação entre a adoção do target costing e as características do relacionamento entre empresas adotantes e seus parceiros de negócios |
title_full_unstemmed |
Associação entre a adoção do target costing e as características do relacionamento entre empresas adotantes e seus parceiros de negócios |
title_sort |
Associação entre a adoção do target costing e as características do relacionamento entre empresas adotantes e seus parceiros de negócios |
author |
Braga, Eliane Cortes |
author_facet |
Braga, Eliane Cortes |
author_role |
author |
dc.contributor.none.fl_str_mv |
Callado, Antônio André Cunha http://lattes.cnpq.br/9142843744203201 |
dc.contributor.author.fl_str_mv |
Braga, Eliane Cortes |
dc.subject.por.fl_str_mv |
Target costing Gestão de custos interorganizacionais Relacionamento entre empresas Interorganizational cost management Relationship between companies CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Target costing Gestão de custos interorganizacionais Relacionamento entre empresas Interorganizational cost management Relationship between companies CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Target costing is an artifact of strategic cost management and its implementation by organizations is growing all over the world due to increased competitiveness. In addition, the increased competition made companies assume an external focus in order to maximize their competitive advantage, whose context favored the emergence of interorganizational cost management (ICM) that arises from the commercial relationship between two or more companies. Target costing is the main mechanism of ICM. Thus, this research aimed to investigate how the adoption of target costing is associated with characteristics referents to the relationship between adopting companies and their business partners. The sector chosen for the application of this study was the information and communication technology (ICT) services sector due to its importance for the Brazilian economy. A survey was carried out, using a standardized and structured online questionnaire, with companies associated with ASSESPRO (Associations of Brazilian Information Technology Companies). Data were analyzed using descriptive statistics and the non-parametric Kruskal-Wallis test. The results found show that the characteristics of the investigated companies have a very low influence on the perception of the conceptual aspects of target costing, the adoption of practices related to the target costing process and the characteristics of interorganizational relationships. The characteristics that had the most influence were: billing, number of hierarchical levels and the base of transactions. It was also found that the principles and elements of target costing were the conceptual aspects that most influenced the adoption of target costing practices and also on aspects of the characteristics of interorganizational relationships. In addition to influencing the adoption of target costing process practices, the conceptual aspects, especially the principles and elements, also favor the presence of some aspects of the interorganizational characteristics in the investigated companies, which, in turn, encourage the adoption of practices of the target costing process. Therefore, it is concluded that interorganizational relationships characterized by aspects of interdependence, stability, cooperation, trust and mutual benefits favor the adoption and use of target costing. The frequency of negotiations and relationship time, aspects of stability, and the increase in organizational learning, an aspect of mutual benefits, are those that most influence the adoption of the target costing practice. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-05-11T20:08:07Z 2022-03-21 2022-05-11T20:08:07Z 2022-02-02 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufpb.br/jspui/handle/123456789/22806 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/22806 |
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) |
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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 |
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