Gestão de Custos Alinhada à Tomada de Decisão: o Caso de uma Empresa Incubada de Base Tecnológica

Abstract

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.