Development of Cost Managerial Instrument to Strategic Management in Accounting Services Companies: A Multi-Case Study

• Autor(a) principal: da Silva, Zaim Donizete
• Data de Publicação: 2015
• Outros Autores: Ramalho, Wanderley, Jordão, Ricardo Vinícius Dias
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Gestão e Projetos (GeP)
• Texto Completo: https://periodicos.uninove.br/gep/article/view/9619
• topic: MCS. Strategy; Services; Pricing. Accounting costs.; SCG. Estratégia. Serviços. Precificação. Custos Contábeis.

Immersed in an increasingly competitive environment, resulting from globalization, accounting firms have resented the absence of a Control Management System (CMS), notably the lack of a verification and control system of costs able to guide an adequate pricing strategy of its services. This article aims to fill this gap by developing a management tool of cost for strategic management in accounting business. In terms of methodology, we proceeded to a multi case study in three accounting firms of Belo Horizonte and Contagem in Minas Gerais. It was initially utilized a quantitative approach by applying a calculation and control cost model, followed by a qualitative approach constituted of semi structured and semi-directive interviews with the managers of such offices. Proceeding to a triangulation, it was possible to conclude that the suggested model effectively contributes to solving the problem of the lack of a pricing strategy of accounting services.