The Accounting Assessment of Competitive Position

Abstract

Concerns itself with competitive position accounting measurement, stating that it is a much more complex task, however, than devising a standard procedure for measuring competitive position. States that changes in competitive position generally build gradually, ebbing and flowing. Argues that a competitor's sales revenue is perhaps the most important of all competitive indicators and that estimation of this for firms and markets must be prime in developing a strategic management accounting system. Adds that market share provides a link between accounting performance of the single period for which the share is measured and the performance of future periods. Sums up by showing within this article that accounting representation of a firm's competitive position within an industry is possible by using quite basic accounting measurements. Goes on to say there is much development needed to refine methods of accounting for competitors, but the resulting change in the role of accountants will be immense.

Integrating Management Accounting and Marketing in the Pursuit of Competitive advantage: the case for strategic management accounting

“…All that was required was the exercise of a measure of ingenuity to extend their present stock of financial management tools to the task of providing information on competitors. Employing a more reconstructive form of financial analysis, which placed less importance on the accuracy of the information derived, it would be possible to model competitors' cost-volume-profit performances for comparison with the results of internal analyses, and thereby contribute to the assessment of a business's competitive position (see also Simmonds, 1982Simmonds, , 1986.…”

Contabilidade Focada Nos Concorrentes: Um Estudo Exploratório No Setor De Agronegócios

“…Nota-se que diversos estudos internacionais (SIMMONDS, 1981(SIMMONDS, , 1986JONES, 1988;MOON;BATES, 1993;WARD, 1993;SUBRAMANIAN;ISHAK, 1998;GUILDING, 1999;HEINEN;HOFFJAN, 2005;HESFORD, 2008, dentre outros) colhem evidências empíricas sobre o tema; contudo, para a realidade brasileira, são escassas as investigações científicas que, utilizando-se de abordagem empírica, evidenciem, de fato, qual o papel da CFC.…”

Análise de custos dos concorrentes: um estudo exploratório entre teoria e prática

“…Contabilidade Gerencial e da Controladoria para auxiliar os gestores na obtenção de informações externas às organizações -tais como avaliação dos concorrentes (SIMMONDS, 1986;HESFORD, 2008). A literatura ainda sugere a importância do uso de informações contábeis na avaliação de custo dos concorrentes (SIMMONDS, 1981;JONES, 1988;MOON;BATES, 1993;GUILDING, 1999;BALDUÍNO, 2003;CASELLA, 2008).…”

“…Nota-se que diversos estudos internacionais (SIMMONDS, 1981(SIMMONDS, , 1986JONES, 1988;MOON;BATES, 1993;WARD, 1993;SUBRAMANIAN;ISHAK, 1998;GUILDING, 1999;HEINEN;HOFFJAN, 2005;HESFORD, 2008, dentre outros) colhem evidências empíricas sobre o tema; contudo, para a realidade brasileira, são escassas as investigações científicas que, utilizando-se de abordagem empírica, evidenciem, de fato, qual o papel da análise de custos dos concorrentes.…”

“…Recentemente, há extensos estudos empíricos relativos aos instrumentos usados para a análise de custos dos concorrentes (GUILDING, 1999;GUILDING et al, 2000;GUILDING, 2001;MEYER 2004;HEINEN e HOFFJAN, 2005;ANDERSON;GUILDING, 2006;MILANI FILHO et al, 2007;HESFORD, 2008;CASELLA, 2008; dentre outros). Porter (1980;1986) Simmonds (1981) Guilding ( Guilding (1999) inicia seu artigo comentando que há um interesse crescente na análise dos concorrentes tanto entre os pesquisadores de estratégia quanto entre os profissionais: gestores e tomadores de decisão. Segundo Guilding (1999), este interesse teve início por influência de Porter (1986; que sugeriu, no início dos anos 1980, que a análise do concorrente é fundamental na busca de uma vantagem competitiva.…”