Development of Cost Managerial Instrument to Strategic Management in Accounting Services Companies: A Multi-Case Study
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Gestão e Projetos (GeP) |
Texto Completo: | https://periodicos.uninove.br/gep/article/view/9619 |
Resumo: | 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. |
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Development of Cost Managerial Instrument to Strategic Management in Accounting Services Companies: A Multi-Case StudyDesenvolvimento de um Instrumento Gerencial de Custo para uma Gestão Estratégica em Empresas de Serviços Contábeis: Um Estudo MulticasosMCS. 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.Imersos em um ambiente cada vez mais competitivo, decorrente da globalização, os escritórios de contabilidade têm se ressentido da ausência de um Sistema de Controle Gerencial (SCG), notadamente da falta de um sistema de apuração e controle de custos que possa nortear uma estratégia de precificação adequada dos seus serviços. Este artigo tem como objetivo preencher esta lacuna, desenvolvendo um instrumento gerencial de custos para uma gestão estratégica em empresas contábeis. Em termos metodológicos, procedeu-se a um estudo de multicasos em três escritórios de contabilidade de Belo Horizonte e Contagem em Minas Gerais. Utilizou-se inicialmente uma abordagem quantitativa mediante a aplicação de um modelo de apuração e controle de custos seguidos de uma abordagem qualitativa constituída por entrevistas semiestruturadas e semidiretivas com os gestores desses escritórios. Procedendo-se a uma triangulação, foi possível concluir que o modelo sugerido contribui efetivamente para a solução do problema da ausência de uma estratégia de precificação dos serviços contábeis.Universidade Nove de Julho (Uninove)da Silva, Zaim DonizeteRamalho, WanderleyJordão, Ricardo Vinícius Dias2015-08-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/gep/article/view/961910.5585/gep.v6i2.354Revista de Gestão e Projetos; v. 6, n. 2 (2015): maio-agosto; 42-552236-0972reponame:Revista Gestão e Projetos (GeP)instname:Universidade Nove de Julho (UNINOVE)instacron:UNINOVEporhttps://periodicos.uninove.br/gep/article/view/9619/4364Direitos autorais 2016 Zaim Donizete da Silva, Wanderley Ramalhohttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccess2019-05-27T21:11:47Zoai:https://periodicos.uninove.br:article/9619Revistahttps://periodicos.uninove.br/gepPRIhttps://periodicos.uninove.br/gep/oaigep@uninove.br || editor@revistagep.org || crismonteiro@uninove.br2236-09722236-0972opendoar:2019-05-27T21:11:47Revista Gestão e Projetos (GeP) - Universidade Nove de Julho (UNINOVE)false |
dc.title.none.fl_str_mv |
Development of Cost Managerial Instrument to Strategic Management in Accounting Services Companies: A Multi-Case Study Desenvolvimento de um Instrumento Gerencial de Custo para uma Gestão Estratégica em Empresas de Serviços Contábeis: Um Estudo Multicasos |
title |
Development of Cost Managerial Instrument to Strategic Management in Accounting Services Companies: A Multi-Case Study |
spellingShingle |
Development of Cost Managerial Instrument to Strategic Management in Accounting Services Companies: A Multi-Case Study da Silva, Zaim Donizete MCS. Strategy; Services; Pricing. Accounting costs. SCG. Estratégia. Serviços. Precificação. Custos Contábeis. |
title_short |
Development of Cost Managerial Instrument to Strategic Management in Accounting Services Companies: A Multi-Case Study |
title_full |
Development of Cost Managerial Instrument to Strategic Management in Accounting Services Companies: A Multi-Case Study |
title_fullStr |
Development of Cost Managerial Instrument to Strategic Management in Accounting Services Companies: A Multi-Case Study |
title_full_unstemmed |
Development of Cost Managerial Instrument to Strategic Management in Accounting Services Companies: A Multi-Case Study |
title_sort |
Development of Cost Managerial Instrument to Strategic Management in Accounting Services Companies: A Multi-Case Study |
author |
da Silva, Zaim Donizete |
author_facet |
da Silva, Zaim Donizete Ramalho, Wanderley Jordão, Ricardo Vinícius Dias |
author_role |
author |
author2 |
Ramalho, Wanderley Jordão, Ricardo Vinícius Dias |
author2_role |
author author |
dc.contributor.none.fl_str_mv |
|
dc.contributor.author.fl_str_mv |
da Silva, Zaim Donizete Ramalho, Wanderley Jordão, Ricardo Vinícius Dias |
dc.subject.por.fl_str_mv |
MCS. Strategy; Services; Pricing. Accounting costs. SCG. Estratégia. Serviços. Precificação. Custos Contábeis. |
topic |
MCS. Strategy; Services; Pricing. Accounting costs. SCG. Estratégia. Serviços. Precificação. Custos Contábeis. |
description |
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. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-08-29 |
dc.type.none.fl_str_mv |
|
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.uninove.br/gep/article/view/9619 10.5585/gep.v6i2.354 |
url |
https://periodicos.uninove.br/gep/article/view/9619 |
identifier_str_mv |
10.5585/gep.v6i2.354 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.uninove.br/gep/article/view/9619/4364 |
dc.rights.driver.fl_str_mv |
Direitos autorais 2016 Zaim Donizete da Silva, Wanderley Ramalho http://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Direitos autorais 2016 Zaim Donizete da Silva, Wanderley Ramalho http://creativecommons.org/licenses/by-nc-nd/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 de Gestão e Projetos; v. 6, n. 2 (2015): maio-agosto; 42-55 2236-0972 reponame:Revista Gestão e Projetos (GeP) instname:Universidade Nove de Julho (UNINOVE) instacron:UNINOVE |
instname_str |
Universidade Nove de Julho (UNINOVE) |
instacron_str |
UNINOVE |
institution |
UNINOVE |
reponame_str |
Revista Gestão e Projetos (GeP) |
collection |
Revista Gestão e Projetos (GeP) |
repository.name.fl_str_mv |
Revista Gestão e Projetos (GeP) - Universidade Nove de Julho (UNINOVE) |
repository.mail.fl_str_mv |
gep@uninove.br || editor@revistagep.org || crismonteiro@uninove.br |
_version_ |
1797052865356759040 |