Em Busca Do Entendimento Da Formação Dos Hábitos E Das Rotinas Da Contabilidade Gerencial: Um Estudo De Caso

Guerreiro, Reinaldo; Pereira, Carlos Alberto; Rezende, Amaury José

doi:10.1590/1678-69712006/administracao.v7n2p78-101

Cited by 19 publications

(10 citation statements)

References 17 publications

(11 reference statements)

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“…In recent decades, many researchers in the fields of management accounting and marketing have addressed the theme of price-setting practices observed in companies. Overall, these researchers have shown evidence that full cost plus margin has been the most frequently applied method to set prices: Govindarajan and Anthony (1983), Shipley (1983), Mills (1988), Hanson (1992), Shim and Sudit (1995), Noreen and Burgstahler (1997), Noble and Gruca (1999), Avlonitis and Indounas (2004, 2005), Guilding et al (2005), Fabiani et al (2005), Guerreiro et al (2006), Drury and Tayles (2006), Avlonitis and Indounas (2006a, 2006b, 2007a, 2007b), Indounas (2008, 2009), Indounas and Avlonitis (2009, 2011), Guerreiro et al (2012) and Indounas (2014, 2015).…”

Section: Literature Reviewmentioning

confidence: 99%

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Cost-based price and value-based price: are they conflicting approaches?

Guerreiro

Amaral

2018

JBIM

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Purpose While the gap between economic theory and companies’ practice, regarding to the pricing setting, has been extensively explored and explained, the new gap between the marketing normative view and companies’ practice needs further clarification. In this way, the paper aims to investigate whether marketing researchers’ claim that the use of cost-based price approach prevails over the use of value-based price approach is pertinent. Design/methodology/approach The paper is guided by the following research question: “Does price-setting based on cost plus margin go against the value-based price approach?” The answer to this question is grounded in reflections on results of previous research studies and in a case study conducted in an industrial company. Because of the qualitative focus of the present study, hypotheses are not established, but rather the following proposition: certain companies use the mechanics of cost plus margin in the sale price-setting process, but it does not necessarily mean that these companies set prices based on cost. Findings The arguments, propositions and the case study findings provide the logical sequence and the support required to conclude that price-setting based on cost plus margin does not always conflict with the value-based price approach. As a result, it may be claimed that the general proposition established is theoretically valid, i.e. using a price formula that contains the elements cost and margin does not necessarily mean that the company sets prices based on cost. Originality/value The key contribution of this paper is demonstrating that in certain business environments, such as, B2B, using the price formation mechanics based on cost plus margin is the way found by companies to enable the approach adopted. The approach may be cost-based or value-based price. This is the first study that explicitly reveals how B2B companies may set prices based on value while simultaneously preserving the simplicity of cost plus margin formulas. Researchers have significant misconceptions about these formulas: in previous studies, they classified all price-making companies as those adopting the cost-based price approach simply because they used formulas containing the element cost.

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Section: Literature Reviewmentioning

confidence: 99%

“…Guerreiro et al (2006) analyzed, from the institutional perspective, the process of changes in the cost and price systems of a medium-sized B2B family trading company. The main habits and routines related to the price-setting process indicated the use of a cost-based price approach.…”

Section: Literature Reviewmentioning

confidence: 99%

Cost-based price and value-based price: are they conflicting approaches?

Guerreiro

Amaral

2018

JBIM

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“…Three articles were found by the search algorithm even though none of the key terms appeared in their titles, abstracts or keywords (Cheng and Firth, 2006;Ainsworth and Cox, 2003;Zeitlin, 1976). Another three papers were written in Portuguese (Grande and Beuren, 2011;Petry and Nascimento, 2009;Guerreiro et al, 2008) and were therefore also excluded from further analysis. The remaining 40 articles were reviewed for contentrelated requirements.…”

Section: Conducting the Reviewmentioning

confidence: 99%

Management accounting and management control in family businesses

Senftlechner

Hiebl

2015

Journal of Accounting &Amp; Organizational Change

100

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Purpose -The purpose of this article is to comprehensively review the empirical literature on management accounting and control in family businesses and to identify future research avenues. Academic interest in the field of management accounting and control in family businesses has increased considerably during the past decade. Family businesses constitute a unique organisational form that apparently faces a lower degree of information asymmetry compared to non-family businesses. In turn, this may limit their need for management accounting and control systems. However, recent reviews of accounting in family businesses have not yet comprehensively reviewed the literature on management accounting and control. The present paper aims to close this gap. Design/methodology/approach -This review follows the guidelines proposed by Tranfield et al. (2003) for conducting a systematic literature review. This paper has identified 33 relevant articles, which were scanned for findings on the antecedents, configurations and outcomes of management accounting and control in family businesses. Findings -Management accounting and control seem to be generally less relevant to family businesses than to non-family businesses. This review suggests, however, that this finding is true primarily for smaller firms, not for larger firms. In family businesses, mutual trust, family-specific goals and the centralisation of power emerge as important antecedents of management accounting and control, but they are also affected by the use of management accounting and control instruments. Research limitations/implications -This paper identifies a need for more research concerning institutionalisation and the instruments of management accounting and control in family businesses. Future studies on this topic should include more demographic characteristics to isolate the family effect from other corporate governance effects, as this has been disregarded by most extant studies. Originality/value -This paper is the first comprehensive review to provide a synthesis of the literature on management accounting and control in family businesses.

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“…A teoria da contingência é capaz de explicar as causas que levam uma organização a reagir ao ambiente e a decidir na implementação de um determinado sistema de contabilidade gerencial, ou abandonar sistemas tradicionais (Guerreiro;Pereira & Rezende, 2005). Marques (2012) afirma que a utilização da Teoria da Contingência pode ajudar a entender as situações em que se podem promover a adoção e o uso de uma prática de controle gerencial como o custeio alvo.…”

Section: Teoria Da Contingênciaunclassified

Fatores contingenciais que contribuem para a adoção do custeio alvo: estudo de caso em uma empresa de serviços

Braga

Nascimento

Callado

2021

R. Contemp. Contab.

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O objetivo desse trabalho foi analisar a influência dos fatores contingenciais no sistema de custeio alvo de uma empresa prestadora de serviços no Estado do Rio de Janeiro. A pesquisa realizada foi um estudo de caso em uma empresa de consultoria em Tecnologia da Informação onde foram coletadas informações por meio de entrevistas acerca de aspectos contingencias (ambiente, tecnologia, estrutura e estratégia) e de atributos relacionados ao sistema de custeio alvo. Para a análise das informações coletadas foi considerada a técnica de análise de conteúdo. Os resultados demonstram que a empresa estudada está inserida em um setor dinâmico, a tecnologia em suas atividades é muito presente. Trata-se de uma empresa de médio porte com razoável descentralização e que atribui muita importância a gestão estratégica de custos. O sistema de custeio alvo é considerado pelos entrevistados como de grande relevância para gerenciar custos e alcançar os objetivos da organização.

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Em Busca Do Entendimento Da Formação Dos Hábitos E Das Rotinas Da Contabilidade Gerencial: Um Estudo De Caso

Cited by 19 publications

References 17 publications

Cost-based price and value-based price: are they conflicting approaches?

Cost-based price and value-based price: are they conflicting approaches?

Management accounting and management control in family businesses

Fatores contingenciais que contribuem para a adoção do custeio alvo: estudo de caso em uma empresa de serviços

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