The changes in the turbulent business environment and the trend of new customer valuation technologies are evidences that challenge the management team to manage and maximize the value of the company customer basis. In the context of managerial tools, the customer oriented management control systems trigger a process that enables the management to reach the company targets and goals. The way they are designed and the way in which they are used can directly contribute to the system performance and indirectly for the economic organizational performance. Therefore, this study sought, based on the contingency theory to understand, in the Brazilian business market, the influence of the environment and internal contextual contingency factors over the design and use of the customers oriented management control systems and if both, in practice, can contribute to the improvement of the model and the own performance of the organization. The data of a sample made up of 83 Brazilian companies have been collected by means of a survey. For the data analysis was adopted the SEM (Structural Equation Modeling) technique and PLS (Partial Least Squares) as a method for estimation. The outcomes have proved all of the hypotheses of this research. It is therefore concluded that the characteristics of the environment are rightly taking part on the decisions that involve the configuration of these internal contextual contingency factors and these on the design of customer oriented management control systems. The design of the customer oriented MCS (Management Control Systems) represents, among all the hypotheses that were studied, the one which has shown itself to be stronger in terms of association with the intensive use of these systems. The design and use of customer oriented MCS which are considered in this study to be in the form of certain artifacts were represented by the Customer Profitability Analysis; Customer Life time Value; and Customer Equity and in its set can even contribute to the overall performance to the firm. The results of the research are subject to certain restrictions: i-the-respondents are in its majority, representatives of the Controllership area. ii-the sample, consisting of 83 companies was intentional, therefore, the results may not be widespread for the population. These constraints address to new opportunities of research, such as: i-to verify the possibility of establishing a fitting-out between internal contextual factors, design, use of customer oriented MCS and performance; ii-have to carry out this model of research with the other public target; iii-to see the impact of variables such as "satisfaction of the customer"; "loyalty of the customer" and "retention of the customer" on the economic performance of the organization.
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Esta pesquisa teve como objetivo verificar a viabilidade de relançar uma linha de sorvete de potes de 1 litro por meio da otimização da estrutura de custos em uma empresa de sorvetes, utilizando a técnica do custeio-alvo como metodologia para a gestão estratégica de custos. Para tanto, a empresa pesquisada focou o processo de eliminação ou, se necessário, aumento do custo-alvo. Os resultados quanto à otimização da estrutura de custo para a viabilização do relançamento dessa linha de produto apontaram que a utilização da técnica do custeio-alvo foi eficaz e contribuiu para a aprovação do relançamento. Entretanto, a verificação foi apenas nos materiais aplicados diretamente, como matéria-prima e embalagens.Nesse sentido, o método de otimização analisado apresentou informações gerenciais de custos satisfatórias no tocante ao relançamento da linha de produtos, sem alterar a qualidade e respeitando a margem requerida pelos sócios e o posicionamento de mercado da empresa pesquisada. PALAVRAS-CHAVEOtimização. Custo-alvo. Viabilização. Relançamento de produto.
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