Abstract
The research has investigated the adoption of administration practices in the set of costs in dairy product industries in the Southwest Region in Parana State, as well as, the contingency factors which has influenced the system in the management control at these companies. The explore research was developed through a study on data in quantitative approach in forty- three dairies. From these, just twenty-three produce milk and the other twenty cheese and its derivatives. According to the study these companies are concerned on how to check their costs on production. However, just the dairies which produce cheese and its derivatives are managing costs based on data in a planning and control process. The way used to determine the costs is based on the method of market value. These organizations stand out by the development of control systems of computerized costs where the aims are related to right identification of the costs and the prices for sale, as well. The main outside elements which have affected the organizations are the market needs and the goods availability. In relation to the model of the manage control in these organizations, it was checked that these are different from the others in the strategies structure, complexity in the production process, level of computerization and the aims of the use. It was concluded that the administration practices in those researched dairies are influenced by contingency factors.
Highlights
The way used to determine the costs is based on the method of market value
These organizations stand out by the development of control systems of computerized costs where the aims are related to right identification of the costs and the prices for sale, as well
In relation to the model of the manage control in these organizations, it was checked that these are different from the others in the strategies structure, complexity in the production process, level of computerization and the aims of the use
Summary
Atualmente, uma das áreas que vem recebendo atenção especial dos gestores de organizações industriais é a área de custos. Torna-se oportuna a investigação das práticas de gestão de custos conjuntos utilizadas por empresas brasileiras, bem como, a análise da configuração dos sistemas de controle gerencial utilizados por estas organizações, uma vez que, de acordo com Donaldson (1999) e Tillema (2005), as práticas de gestão podem variar de organização para organização, em função da exposição da empresa a fatores contingenciais. INVESTIGAÇÃO DE PRÁTICAS DE GESTÃO DE CUSTOS CONJUNTOS EM INDÚSTRIAS DE LATICÍNIOS: UMA ABORDAGEM CONTINGENCIAL 125 pretende-se identificar as prioridades estratégicas de cada organização e a percepção destas em relação à dinamicidade e previsibilidade do ambiente em que estão inseridas, verificando assim os fatores contingenciais que influenciam o delineamento do seu sistema de controle gerencial. Adicionalmente, fornece evidências que podem estimular a realização de estudos futuros, buscando uma melhor compreensão das diferenças encontradas nas configurações dos sistemas de controle gerencial utilizados por estas empresas, suas práticas de gestão, a utilização de artefatos tradicionais ou modernos de gestão e o nível de utilização dos instrumentos de controle gerencial utilizados por empresas deste segmento, temas pouco investigados sob esta configuração, pela literatura nacional
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
