Operations strategy and cost management
Autor(a) principal: | |
---|---|
Data de Publicação: | 2005 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Journal of Information Systems and Technology Management (Online) |
Texto Completo: | https://www.revistas.usp.br/jistem/article/view/12736 |
Resumo: | In the globalized world, companies seek for new operations strategies to ensure world corporate success. This article analyzes how the cost management models - both traditional and activity-based -, aid the planning and management of corporate globalized operations. The efficacy of the models application depends on their alignment with the competitive strategy. Companies must evaluate the nature of the competition and its competitive priorities; they should then define the necessary and sufficient dependence level on costs information. In this article, three dependence levels are presented: operational, decision support and strategic control. The result of the research shows the importance of alignment between the cost management model and the competitive strategy for corporate success, and confirms the adequacy of the activity-based costing model as a supporting tool for decision taking in a global strategy. Case studies in world class companies in Brazil are presented. |
id |
USP-33_ab62b6aa29e72f25d0b3fa125e8523f7 |
---|---|
oai_identifier_str |
oai:revistas.usp.br:article/12736 |
network_acronym_str |
USP-33 |
network_name_str |
Journal of Information Systems and Technology Management (Online) |
repository_id_str |
|
spelling |
Operations strategy and cost management StrategyCompetitivityGlobal OperationsEconomic ManagementActivity-Based Costing In the globalized world, companies seek for new operations strategies to ensure world corporate success. This article analyzes how the cost management models - both traditional and activity-based -, aid the planning and management of corporate globalized operations. The efficacy of the models application depends on their alignment with the competitive strategy. Companies must evaluate the nature of the competition and its competitive priorities; they should then define the necessary and sufficient dependence level on costs information. In this article, three dependence levels are presented: operational, decision support and strategic control. The result of the research shows the importance of alignment between the cost management model and the competitive strategy for corporate success, and confirms the adequacy of the activity-based costing model as a supporting tool for decision taking in a global strategy. Case studies in world class companies in Brazil are presented. TECSI - FEA - Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2005-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/jistem/article/view/1273610.4301/S1807-17752005000300004Journal of Information Systems and Technology Management; v. 2 n. 3 (2005); 291-303Journal of Information Systems and Technology Management; Vol. 2 No. 3 (2005); 291-303Journal of Information Systems and Technology Management; Vol. 2 Núm. 3 (2005); 291-3031807-1775reponame:Journal of Information Systems and Technology Management (Online)instname:Universidade de São Paulo (USP)instacron:USPenghttps://www.revistas.usp.br/jistem/article/view/12736/14516Copyright (c) 2018 JISTEM - Journal of Information Systems and Technology Management (Online)info:eu-repo/semantics/openAccessAraujo, José Augusto da Rocha deCosta, Reinaldo Pacheco da2014-05-18T12:49:17Zoai:revistas.usp.br:article/12736Revistahttp://www.scielo.br/scielo.php?script=sci_serial&pid=1807-1775&lng=pt&nrm=isoPUBhttps://old.scielo.br/oai/scielo-oai.php||jistem@usp.br1807-17751807-1775opendoar:2014-05-18T12:49:17Journal of Information Systems and Technology Management (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Operations strategy and cost management |
title |
Operations strategy and cost management |
spellingShingle |
Operations strategy and cost management Araujo, José Augusto da Rocha de Strategy Competitivity Global Operations Economic Management Activity-Based Costing |
title_short |
Operations strategy and cost management |
title_full |
Operations strategy and cost management |
title_fullStr |
Operations strategy and cost management |
title_full_unstemmed |
Operations strategy and cost management |
title_sort |
Operations strategy and cost management |
author |
Araujo, José Augusto da Rocha de |
author_facet |
Araujo, José Augusto da Rocha de Costa, Reinaldo Pacheco da |
author_role |
author |
author2 |
Costa, Reinaldo Pacheco da |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Araujo, José Augusto da Rocha de Costa, Reinaldo Pacheco da |
dc.subject.por.fl_str_mv |
Strategy Competitivity Global Operations Economic Management Activity-Based Costing |
topic |
Strategy Competitivity Global Operations Economic Management Activity-Based Costing |
description |
In the globalized world, companies seek for new operations strategies to ensure world corporate success. This article analyzes how the cost management models - both traditional and activity-based -, aid the planning and management of corporate globalized operations. The efficacy of the models application depends on their alignment with the competitive strategy. Companies must evaluate the nature of the competition and its competitive priorities; they should then define the necessary and sufficient dependence level on costs information. In this article, three dependence levels are presented: operational, decision support and strategic control. The result of the research shows the importance of alignment between the cost management model and the competitive strategy for corporate success, and confirms the adequacy of the activity-based costing model as a supporting tool for decision taking in a global strategy. Case studies in world class companies in Brazil are presented. |
publishDate |
2005 |
dc.date.none.fl_str_mv |
2005-01-01 |
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://www.revistas.usp.br/jistem/article/view/12736 10.4301/S1807-17752005000300004 |
url |
https://www.revistas.usp.br/jistem/article/view/12736 |
identifier_str_mv |
10.4301/S1807-17752005000300004 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/jistem/article/view/12736/14516 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 JISTEM - Journal of Information Systems and Technology Management (Online) info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 JISTEM - Journal of Information Systems and Technology Management (Online) |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
TECSI - FEA - Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
TECSI - FEA - Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Journal of Information Systems and Technology Management; v. 2 n. 3 (2005); 291-303 Journal of Information Systems and Technology Management; Vol. 2 No. 3 (2005); 291-303 Journal of Information Systems and Technology Management; Vol. 2 Núm. 3 (2005); 291-303 1807-1775 reponame:Journal of Information Systems and Technology Management (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Journal of Information Systems and Technology Management (Online) |
collection |
Journal of Information Systems and Technology Management (Online) |
repository.name.fl_str_mv |
Journal of Information Systems and Technology Management (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
||jistem@usp.br |
_version_ |
1800222951169064960 |