“…Stable domain, limited product set, technological efficiency, rigid and centralized organizational control, labor division, cost efficiency, highquality products, efficiency in production and distribution activities, unable to respond to significant changes in its market environment. Cost management is more related to processes, that is, greater use of elements with a focus on an internal analysis (Capalonga, Diehl & Zanini, 2014;Diehl, 2004;Marques, 2012;Miles et al, 1978;Slavov, 2013).…”