English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The lack of a Conceptual Framework for Strategic Cost Management SCM eventually incorporated into the subject of this study a whole range of concepts associated with costs, undermining its scientific development and practical application. Works that purport to define and delimit its concepts have conceptual differences and contradictions of what is, in fact, STRATEGIC MANAGEMENT of costs. With the evident problem of the lack of a definition for the SCM, the main elements that make up a conceptual framework its means (tools) and goals (events) also present conceptual problems. This study aims to i) present a coherent definition for the SCM, systematizing the concepts of management, strategic management, cost management and cost and ii) identify events and artifacts of Strategic Cost Management and Operational Cost Management, supporting the analysis with the first conceptual elements identified in step (i). Therefore, there is a need for the development of exploratory and descriptive research with the theoretical nature of the problem, this qualitative problem, for a predominantly critical-dialectical approach. Given the contribution desired to construct a conceptual framework for SCM, the methodology also includes a review of processes involving the development of a Framework. On the research findings, the work has systematized conceptual elements of SCM, presenting concise conceptual definitions for management, strategic management, cost, cost management and strategic cost management. At this stage, the emphasis is on i) the huge efforts of researchers in the business to define "strategic management" and the lack of efforts to define the equivalent "cost management" and "strategic cost management" (where this work can offer its greatest contribution) and ii) the disclosure that many works, proposing to study the Cost Management, have explored only cost accounting, and other works that explore the SCM, admit it as synonymous with Strategic Management Accounting, which is a conceptual error, a fact that favors the framework of contradictions and conceptual development unfeasible for SCM. After systematizing the conceptual elements, the work presents the outcome of the identification and classification of events and artifacts of Cost Management as strategic or operational, highlighting the main features that support this classification. Taken together, these findings allow a more coherent development of a Framework for the SCM and open up a new perspective for future studies addressing the issue of Cost Management, both operationally and strategically, investigating the applicability and generality of the developed concepts and propositions.

Gestão estratégica de custos: uma contribuição para a construção de sua estrutura conceitual