Value chain analysis: a study in the scope of strategic cost management of civil construction companies of great Porto Alegre region

• Main Authors: Marcos Antonio Souza, Eliane Mello
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2011-11-01
• Series: Revista Contemporânea de Contabilidade
• Subjects: gestão estratégica; cadeia de valor; gestão de custos; construção civil
• Online Access: https://periodicos.ufsc.br/index.php/contabilidade/article/view/12922

The article aims to identify the use of value chain analysis in the scope of strategic cost management (SCM) of civil construction companies. The study assumption is that the value chain is one of SCM pillars. This is an exploratory, descriptive and qualitative study, carried out with adoption of multiple case studies developed based on three middles companies established in the Vale do Rio dos Sinos region. The data was collected in the third trimester of 2009 interviews with executives of the participant companies. The main results indicate that the adoption of value chain analysis by the searched companies exist only in superficial form, not exploring all the benefits that it can offer to the conduction of strategic cost management. The use of traditional practices about reduction costs is an evidence of the fragile exploration of the possible relations with suppliers and customers.