O objetivo do trabalho consistiu em identificar dificuldades no alinhamento entre a gestão decustos e o processo de tomada de decisões em uma empresa incubada de base tecnológica. Apesquisa é descritiva, realizada por meio de um estudo de caso, com abordagem qualitativa. Otrabalho fez uso da coleta de dados secundários e primários em dois estágios. Percebeu-senecessidades diversas em todas as categorias de análise observadas. Entre estas a carência porapoio informacional à gestão para um crescimento sustentado. A falta de informaçõesgerenciais confiáveis para as tomadas de decisão podem, em alguns casos, até mesmoinviabilizar o crescimento de empresas nesta situação, as quais se encontram em mercadosdinâmicos e competitivos. Os processos na área administrativa/financeira tambémdemonstraram necessidades de aprimoramentos, como na utilização de algumasfuncionalidades do sistema de gestão empresarial e a autonomia do setor financeiro no processode contas a pagar. A contribuição é vislumbrada em termos acadêmicos, visto a escassez depesquisas nesta linha de estudo, bem como em termos práticas, sendo que os achados aquiencontrados poderão ser utilizados por outras empresas incubadas.
The objective of the article was to develop an alignment of cost management with the decisionmaking process in a technology-based incubated company. A descriptive research was carried out, through a case study, with a qualitative approach, using the techniques of data collection, interview and observation. After the content analysis, we proceeded with the description of the internal and external environment of the organization and with the diagnosis of the practices used regarding its cost management and decision making according to defined analysis categories. The analysis identified the company's organizational needs, such as the lack of informational support for management through reliable information about its expenses and methodologies for essential practices -among them the classification of expenses, the apportionment of indirect costs and the costing method -, characterizing the underutilization of its cost management. A practical intervention proposal was drawn up to align your cost management and decision making, through measures such as the managerial classification of expenses, the redefinition of cost centers, the establishment of criteria for apportioning indirect costs, the implementation of absorption costing method and monitoring of planned and realized expenses. The contribution to the company consists of the optimization of its cost management as a tool to support decision making, aiming to improve its results through productive efficiency, market competitiveness and more expressive profit margins. As an academic contribution, the work contributed to the understanding of the still little explored relationship between the themes of cost management and decision making in an incubated company.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.