Gestão de Custos Interorganizacionais: Um Estudo Bibliométrico

Abstract

ResumoO objetivo deste artigo é identificar o perfil da produção científica, no Brasil e internacionalmente, acerca da Gestão de Custos Interorganizacionais (GCI). Este estudo se apresenta na forma de uma pesquisa bibliométrica, embasada em pesquisa bibliográfica, por meio da análise de trabalhos publicados em eventos nacionais e em repositórios eletrônicos. Foram identificados 55 trabalhos que discorrem sobre a GCI e uma baixa quantidade de autores que publicaram (73 autores), sendo que 28 são nacionais e 45 internacionais. Cooper e Slagmulder são os autores internacionais mais produtivos enquanto Souza e Rocha são os autores com maior número de publicações no Brasil. Sociogramas demonstraram as relações existentes entre os autores dos trabalhos, evidenciando a não ocorrência de relações entre os autores brasileiros e internacionais e poucas redes entre os autores, de um modo geral. A análise epistemológica dos artigos publicados em periódicos demonstrou: a) predominância de citação de artigos publicados em periódicos (74,7%); b) estudos de campo como principal estratégia metodológica (50%); c) predominância no uso de conceitos -poucos trabalhos utilizaram teorias -como plano de fundo das pesquisas (97,1%); e d) predominância de paradigma funcionalista (94,1%). Ao longo dos anos se observou tendência de crescimento no número de publicações sobre o tema, principalmente no Brasil.

Conditioning Factors of Interorganizational Cost Management in Manufacturing Companies

“…However, in the conditioning factor Relationship Levels, some statistically significant differences were found at the levels of 5% and 10%, for example: in companies with greater use of Cost Management by the Focal Company, there is a greater perception that suppliers share cost information in the negotiations (0.081), business with the main supplier has a long-term duration (0.038), and the certainty that the main supplier performed its work correctly (0.032). The findings are consistent with those of Caglio ( 2018), Cooper and Slagmulder (2004), Farias et al (2016), Kajüter and Kulmala (2005) and Souza (2008) who state that it is necessary to seek partnerships with other suppliers.…”

“…In relation to the conditioning factor Mechanisms, the findings indicate that when suppliers promote training involving company's employees of the focal company they perform to a lesser extent Cost Management (0.033) and inhibiting GCI practices. Such findings corroborate those found by Farias et al (2016), Fayard et al (2012), Kajüter and Kulmala (2005) and Ylä-Kujala et al (2018), in which the conditioning factor Mechanisms can inhibit the use of IOCM practices. As a justification for this, can be the informality in the relationship or the absence of mechanisms that regulate the existing partnership between the organization and suppliers, which can contribute to the inhibition of interorganizational cost management practices.…”

“…Regarding the conditioning factor Types of Chain, statistical differences were found with respect to organizations that make greater use of interorganizational cost sharing, a great deal of negotiation power with suppliers is perceived (0.056). The findings corroborate those of Kajüter and Kulmala (2005) and Romano and Formentini (2012), who show that in order to achieve success in the use of IOCM, it is necessary that the purchasing sector of organizations increase the use of collaboration mechanisms within the supply chain, drafting cooperation agreements between them, which influences the bargaining power of companies vis-à-vis the market (Farias et al, 2016).…”

“…In turn, relationship types and levels are also conditioning factors because there are different levels of stability, cooperation, trust and interdependence between companies, characteristics that make more or less favorable and effective the IOCM approach ( Slagmulder, 1999;Farias et al, 2016;Kajüter & Kulmala, 2005;Souza, 2008). The literature shows that relationships of mutual trust have been shown to be essential in IOCM relationships and practices (Uddin, Fu, & Akhter, 2020), aiming to satisfy the continuity of relationships and take advantage of the opportunities of interdependencies (Rocha & Fehr, 2018;Schuijer, 2020).…”

“…Supply chains can be classified is several types, namely, tyranny, oligarchy and democracy, which can provide greater or lesser efficiency in the application of IOCM, since in the case of a dominant focal company, it stands out the others (Cooper & Slagmulder, 1999;Souza & Rocha, 2009). Finally, there is the conditioning factor Mechanisms, which are related to planning and control instruments (trainers, disciplinarians and incentives) used to assist in the implementation of IOCM, with the aim of improving, guiding and encouraging the use of this approach (Farias et al, 2016).…”