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Master's Dissertation
DOI
https://doi.org/10.11606/D.12.2008.tde-07042008-225007
Document
Author
Full name
Bruno Carlos de Souza
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2008
Supervisor
Committee
Rocha, Welington (President)
Almeida, Celio Mauro Placer Rodrigues de
Guerreiro, Reinaldo
Title in Portuguese
Fatores condicionantes da gestão de custos interorganizacionais
Keywords in Portuguese
Condicionantes
Custos
Fatores
Gestão
Interorganizacionais
Abstract in Portuguese
A problemática fundamental desta pesquisa está alicerçada na falta de um modelo conceitual de análise da aplicação da Gestão de Custos Interorganizacionais, visto que os autores pesquisados não propõem um modelo conceitual definido. Assim, o que se fez nesse trabalho foi, através de uma análise crítica e argumentativa, sistematizar o conhecimento sobre Gestão de Custos Interorganizacionais e comparar a aderência dos fatores condicionantes, reportados na literatura, com observações realizadas em duas cadeias de organizações distintas. Desse modo, o estudo desenvolveu um exercício cientifico formal, organizando e sistematizando uma estrutura teórica. Tendo como elemento metodológico predominante o estudo de caso, realizou-se uma análise em duas cadeias de organizações que estão no setor de prestação de serviços corporativos. Para alcançar o objetivo proposto, utilizou-se de diversas fontes de dados e informações: levantamento bibliográfico, roteiro de entrevistas, observação direta e análise de relatórios. Como resultado verificou-se que os fatores condicionantes são cinco: produtos, componentes, níveis de relacionamento, tipos de cadeia e mecanismos. A pesquisa também relacionou esses fatores teóricos com as práticas das duas empresas alvo deste estudo.
Title in English
Conditioning factors of inter-organizational cost management
Keywords in English
Conditioning
Costs
Factors
Inter-organizational
Management
Abstract in English
The fundamental approach of this research lies on the lack of a conceptual model designed to analyze the application of the Interorganizational Cost Management as the authors researched fail to propose a defined conceptual model. As a consequence, this research, through argumentative and critical reviews, systematizes the knowledge of the Interorganizational Cost Management and checks the adherence to the conditioning factors, as reported in the literature, against the findings from two chains of distinct organizations. Accordingly, the study developed a formal scientific exercise by arranging and systemizing a theoretical framework. Based on case studies as the prevailing methodological element, a study was conducted on two chains of organizations operating in the segment of corporate service provision. So as to meet the proposed goal, several sources of data and information were used: bibliography survey, interview plan, direct observation and report review. As a result, five conditioning factors have been found out: products, components, relation levels, types of chains and mechanisms. The research has also related such theoretical factors to the procedures adopted by the two companies addressed herein.
 
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BCS.pdf (948.21 Kbytes)
Publishing Date
2008-04-10
 
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