A RELAÇÃO ENTRE OS PRINCÍPIOS GLOBAIS DE CONTABILIDADE GERENCIAL E A GESTÃO ESTRATÉGICA DE CUSTOS: UMA ANÁLISE EM EMPRESAS INDUSTRIAIS

Abstract

Globalization and technological advancement have made the decision-making process more challenging. The Global Management Accounting Principles aim to assist organizations of various sizes and natures in deriving value from this scenario of increasing information volume. Therefore, the overall objective of this research is to establish a relationship between the Global Management Accounting Principles and Strategic Costs Management. In terms of methodology, the research is descriptive and follows a quantitative approach regarding the investigative strategy. Regarding the research type, it is classified as a survey. The study was conducted with all manufacturing industries in the state of Mato Grosso do Sul, comprising a universe of 3.590 companies. Contact was primarily made via email and, when necessary, through phone calls, WhatsApp, and social media, obtaining 69 responses, with a final sample of 61 companies. For adequacy and validation purposes, the questionnaire underwent a pre-test with professors and professionals working in areas related to the research theme. The study found that the majority of companies use traditional costing methods, such as standard cost and variable costing. Additionally, around 64% of companies are satisfied with the methods used. 73.77% of participants state that cost control is linked to budgeting and strategic planning. Sample companies recognize the importance of cost information in various business activities, especially in pricing and negotiations with clients and suppliers. However, results indicating the use of Strategic Cost Management (GEC) for competitive advantage and performance analysis showed low usage rates. The research reveals that participants converge on the good reputation and raison d'être of companies, aligning with the principles of value and trust. However, discrepancies arise in the preparation of accountability reports, with the majority not fully agreeing on the inclusion of non-financial data. Regarding cost management, there is agreement on the influence of this information on decision-making. However, issues related to influence and relevance show divergences, indicating possible gaps in the application of the PGCG. As conclusions, the research reveals that satisfaction with costing methods implies greater application of PGCG. Cost control is linked to budgeting and strategic planning, contributing to a more practical application of PGCG. The increasing consideration of cost information by companies is associated with tax compliance, pricing, and negotiations, resulting in a greater application of PGCG, especially the principles of trust. Despite most companies not using GEC for competitive advantage and performance analysis, the positive correlation suggests that increased GEC usage implies a greater application of PGCG. Statistical results confirm the causal relationship, indicating that the use of GEC tools implies a more practical application of PGCG.