ID: 33520
Authors:
Cláudia Catarina Pereira, Ilse Maria Beuren.
Source:
Revista Catarinense da Ciência Contábil, v. 3, n. 9, p. 9-30, August-November, 2004. 22 page(s).
Document type: Article (Portuguese)
Show Abstract
This articJe analyses the determining faetors when choosing cost managementsystems to support business management processes for large companies in SantaCatarina. The research was condueted in 17 large companies from Santa Catarinaoperating in diverse areas of activity. The cost management systems used by eachcompany were studied along with the time each current system has been operational,the extent of its implementation and its integration with other operational systems.Information was also sought out concerning the determining faetors in the choice ofcost management systems in the companies researched, their doubts and how thosedoubts were overcome as well as the role of cost management systems within thebusiness management of those companies. The research condueted is of anexploratory type, carried out through semi-structured interviews and documentaryanalysis. The results of this research allows the identification, as determining faetorsin the choice of cost management system, of how it helps with decision taking andthe management strategy for costs. The companies researched considered the cost ofimplementing these systems to be of little relevance. It was noted that largecompanies used at minimum three costing methods; one for each type of informationrequired. Yet, ali the companies researched were unanimous in responding that themajor deficiency of such systems to be an inability to make projections and studyscenarios.
