Conditioning Factors of Interorganizational Cost Management in Manufacturing Companies

Paulo Afonso; Dyeniffer Packer Eigenstuhler; Antonio Zanin; Silvana Dalmutt Kruger; Silvete Moterle; Francieli Pacassa

doi:10.5585/2024.24222

Authors

Paulo Afonso Universidade do Minho / Braga, Portugal https://orcid.org/0000-0002-9197-1122
Dyeniffer Packer Eigenstuhler Faculdade do Oeste de Santa Catarina (FAOSC) / Palmitos, Santa Catarina https://orcid.org/0000-0001-8930-1720
Antonio Zanin Universidade Federal do Mato Grosso do Sul - UFMS / Campo Grande, Mato Grosso do Sul https://orcid.org/0000-0001-7837-7375
Silvana Dalmutt Kruger Universidade Federal do Mato Grosso do Sul - UFMS / Campo Grande, Mato Grosso do Sul https://orcid.org/0000-0002-3353-4100
Silvete Moterle Instituto Federal de Educação, Ciência e Tecnologia Catarinense - IFC / Concórdia, Santa Catarina https://orcid.org/0000-0001-9756-7318
Francieli Pacassa SENAI - Departamento Regional de Santa Catarina / Chapecó, Santa Catarina https://orcid.org/0000-0002-4551-3112

DOI:

https://doi.org/10.5585/2024.24222

Keywords:

interorganizational cost management, conditioning factors, cluster analysis

Abstract

The aim of this study was to analyze the impact of conditioning factors in the adoption and use of interorganizational cost management practices in manufacturing companies. The data was collected through a questionnaire applied to the controllers of the manufacturing companies listed in B3. The sample consisted of 33 companies. The findings contribute to improving the understanding of how conditioning factors (Products, Components, Relationship Levels, Chain Types and Mechanisms) influence interorganizational cost management practices. The results indicate that conditioning factors, Relationship Levels and Mechanisms can influence the use of inter-organizational cost management practices. According to the results, it can be inferred that throughout the organization's trajectory it is necessary to establish partnerships with suppliers. In general, it is highlighted that sharing information between companies in the supply chain provides greater trust, favoring everyone involved in the supply chain.

Downloads

Author Biographies

Paulo Afonso, Universidade do Minho / Braga, Portugal

Doutorado em Management Accounting, of University of Manchester, Manchester Inglaterra. Teache in the Universidade do Minho - Portugal.

Dyeniffer Packer Eigenstuhler, Faculdade do Oeste de Santa Catarina (FAOSC) / Palmitos, Santa Catarina

Mestre em Ciências Contábeis e Administração pela Unochapecó, Professora da FAOSC / Palmitos, Santa Catarina - Brasil

Antonio Zanin, Universidade Federal do Mato Grosso do Sul - UFMS / Campo Grande, Mato Grosso do Sul

Doutor em Engenharia de Produção pela UFRGS. Professor do Programa de Mestrado em Ciências Contábeis da UFMS. Campo Grande, Mato Grosso do Sul - Brasil

Silvana Dalmutt Kruger, Universidade Federal do Mato Grosso do Sul - UFMS / Campo Grande, Mato Grosso do Sul

Doutora em Contabilidade pela UFSC. Professora do Curso de Ciências Contábeis da Universidade Federal do Mato Grosso do Sul - UFMS / Campo Grande, Mato Grosso do Sul - Brasil

Silvete Moterle, Instituto Federal de Educação, Ciência e Tecnologia Catarinense - IFC / Concórdia, Santa Catarina

Mestre em Ciências Contábeis e Administração pela Unochapecó. Técnica Administrativa do Instituto Federal de Educação, Ciência e Tecnologia Catarinense - IFC / Concórdia, Santa Catarina - Brasil

Francieli Pacassa, SENAI - Departamento Regional de Santa Catarina / Chapecó, Santa Catarina

Mestre em Ciências Contábeis e Administração pela Unochapecó. Professora do SENAI Chapecó, Santa Catarina - Brasil

References

Alves, C. de S., Barreto, J., & Martins, R. S. (2015). Confiança nos Relacionamentos Interorganizacionais e a Formação de Cadeias de Suprimentos. Desafio Online, 3(1), 1-12.

Azfar, K. R. W., Khan, N., & Gabriel, H. F. (2014). Performance measurement: a conceptual framework for supply chain practices. Procedia-Social and Behavioral Sciences, 150, 803–812. doi: https://doi.org/10.1016/j.sbspro.2014.09.089

Barbosa, C., Afonso, P., & Nunes, M. (2012). Cost management practices in collaborative product development processes. IFIP International Conference on Advances in Production Management Systems, 494–501. https://doi.org/10.1007/978-3-642-40352-1_62

Caglio, A. (2018). To disclose or not to disclose? An investigation of the antecedents and effects of open book accounting. European Accounting Review, 27(2), 263–287. https://doi.org/10.1080/09638180.2017.1315313

Camacho, R. R. (2010). Fatores condicionantes da gestão de custos interorganizacionais na cadeia de valor de hospitais privados no Brasil: uma abordagem à luz da Teoria da Contingência (Doctoral dissertation, Universidade de São Paulo).

Christopher, M. (2007). Logística e gerenciamento da cadeia de suprimentos: criando redes que agregam valor. In: Logística e gerenciamento da cadeia de suprimentos: criando redes que agregam valor (p. 308).

Coad, A. F., & Cullen, J. (2006). Inter-organisational cost management: Towards an evolutionary perspective. Management Accounting Research, 17(4), 342–369. https://doi.org/10.1016/j.mar.2006.02.003

Cooper, R., & Slagmulder, R. (1999). Supply chain development for the lean enterprise: interorganizational cost management. OR: Productivity Press.

Cooper, R., & Slagmulder, R. (2003). Strategic cost management: expanding scope and boundaries. Journal of Cost Management, 17(1), 23–30.

Cooper, R., & Slagmulder, R. (2004). Interorganizational cost management and relational context. Accounting, Organizations and Society, 29(1), 1–26. https://doi.org/10.1016/S0361-3682(03)00020-5

Cooper, R., & Yoshikawa, T. (1994). Inter-organizational cost management systems: The case of the Tokyo-Yokohama-Kamakura supplier chain. International Journal of Production Economics, 37(1), 51–62. https://doi.org/10.1016/0925-5273(94)90007-8

Duarte, S. L. (2017). Gestão de custos interorganizacionais em organizações cooperativas e investor-owned firms-IOFs no setor de cafeicultura no Brasil (Doctoral dissertation, Universidade de São Paulo).

Farias, R. A. S., Gasparetto, V., Lunkes, R. J., & Schnorrenberger, D. (2016). Gestão de custos interorganizacionais: análise da aplicabilidade em uma rede de supermercados de grande porte. ConTexto, 16(32).

Fayard, D., Lee, L. S., Leitch, R. A., & Kettinger, W. J. (2012). Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains. Accounting, Organizations and Society,

(3), 168–187. https://doi.org/10.1016/j.aos.2012.02.001

Gadde, L.-E., Håkansson, H., & Persson, G. (2010). Supply network strategies. John Wiley & Sons.

Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2009). Análise multivariada de dados. Bookman editora.

Hoffjan, A., & Kruse, H. (2006). Open book accounting als Instrument im Rahmen von Supply Chains–Begriff und praktische Relevanz. Controlling & Management Review, 50(2), 94–99. https://link.springer.com/article/10.1365/s12176-006-0518-y

Kajüter, P., & Kulmala, H. I. (2005). Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research, 16(2), 179–204. https://doi.org/10.1016/j.mar.2005.01.003

Khare, A., Saxsena, A., & Teewari, P. (2012). Supply chain performance measures for gaining competitive advantage: a review. Journal of Management and Strategy, 3(2), 25–32. https://doi.org/10.5430/jms.v3n2p25

Michels, A. (2016). Efeitos dos recursos de gestão interna de custos, integração de sistemas de informação e capacidade absortiva na gestão de custos interorganizacionais das maiores indústrias do Brasil. (Issue June, pp. 4–13). Universidade Regional de Blumenau.

Moura, M. F., & Lima, N. C. (2016). Gestão de custos interorganizacionais para o gerenciamento dos custos totais: estudo de caso em uma Usina de Cana-de-Açúcar na Região do Triângulo Mineiro. Revista Evidenciação Contábil & Finanças, 4(1), 65–83. https://doi.org/10.34117/bjdv8n5-597

Pacassa, F., Zanin, A., Kruger, S. D., & dos Santos, E. A. (2022). Análises dos fatores condicionantes da gestão de custos interorganizacionais em uma indústria de queijos. Organizações Rurais & Agroindustriais, 24, e1798.

Rocha, W., & Fehr, L. C. F. de A. (2018). Open-book accounting and trust: influence on buyer-supplier relationship. RAUSP Management Journal, 53(4), 597-621. https://doi.org/10.1108/RAUSP-06-2018-0034

Romano, P., & Formentini, M. (2012). Designing and implementing open book accounting in buyer–supplier dyads: A framework for supplier selection and motivation. International Journal of Production Economics, 137(1), 68–83. https://doi.org/10.1016/j.ijpe.2012.01.013

Schruijer, S. G. L. (2020). Developing collaborative interorganizational relationships: an action research approach. Team Performance Management: An International Journal, 26(1/2), 17-28. https://doi.org/10.1108/TPM-11-2019-0106

Seal, W., Cullen, J., Dunlop, A., Berry, T., & Ahmed, M. (1999). Enacting a European supply chain: a case study on the role of management accounting. Management Accounting Research, 10(3), 303–322. https://doi.org/10.1006/mare.1999.0105

Souza, B. C. D. (2008). Fatores condicionantes da gestão de custos interorganizacionais (Doctoral dissertation, Universidade de São Paulo).

Souza, B. C., & Rocha, W. (2009). Gestão de custos interorganizacionais: ações coordernadas entre clientes e fornecedores para otimizar resultados. São Paulo: Atlas.

Uddin, M. B., Fu, Y., & Akhter, B. (2020). Inter-organizational cost management: effects of antecedents and methods in a hybrid relational context. Journal of Business & Industrial Marketing, 35(5), 909–923. https://doi.org/10.1108/JBIM-07-2019-0348

Vanathi, R., & Swamynathan, R. (2014). Competitive advantage through supply chain collaboration–an empirical study of the Indian textile industry. Fibres & Textiles in Eastern Europe. https://bibliotekanauki.pl/articles/233435

Windolph, M., & Moeller, K. (2012). Open-book accounting: Reason for failure of inter-firm cooperation? Management Accounting Research, 23(1), 47–60. https://doi.org/10.1016/j.mar.2011.07.001

Ylä-Kujala, A., Marttonen-Arola, S., & Kärri, T. (2018). Finnish “state of mind” on inter-organizational integration. IMP Journal, 12(1), 171-191. https://doi.org/10.1108/IMP-09-2016-0018