INTERORGANIZATIONAL COST MANAGEMENT: APPLICABILITY ANALYSIS IN A CHAIN OF LARGE SUPERMARKETS

• Autor(a) principal: Farias, Rafael Araújo Sousa
• Data de Publicação: 2016
• Outros Autores: Gasparetto, Valdirene, Lunkes, Rogério João, Schnorrenberger, Darci
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/59728
• topic: Interorganizational cost management. Influential factors. Strategic cost management.; Gestão de custos interorganizacionais; Fatores condicionantes; Gestão estratégica de custos

The main objective of this study is to examine the factors that inhibit or encourage the applicability of Interorganizational Cost Management (IOCM) in a chain of large supermarkets. The company was visited and structured questionnaires were applied to forty-six supermarkets, soliciting response from employees working in sales, from which the 28 respondents went on to comprise the study sample. Upon analyzing the factors Products, Relationship Levels, Types of Networks and Mechanisms, it was shown that Relationship Levels encourage the applicability of IOCM, while Types of Networks was shown to be neutral in terms of the same. The factors Product and Mechanisms were found to inhibit the applicability of IOCM in the organization, with a lack of trust in suppliers, hesitance to enter into opportunistic partnerships and market dynamics indicated, by the supermarket chain, as factors that preclude closer relationships with its suppliers. The successful application of cost management approaches depends on the ambience in which the company operates, therefore, companies must understand the market and analyze which factors favor and which disfavor their use.