Cadeia de Valores na Gestão de Custos: Uma Análise Estratégica em Cooperativas Agropecuárias Paranaenses

The aim of this study is to analyze the strategic context in the value chain cost management in agricultural cooperatives in the state of Paraná. The contribution to the state of the art theme is directed exploration of the literature produced by different authors related. The strategic and competitive analysis seeks to identify which items make up the value chain of organizations and their influences on the execution, planning and control your costs. The methodology was characterized as an empirical-analytic study conducted by survey research, collection, observation and data analysis. The choice of the sample for sending questionnaires directed to the representative of the agricultural sector in Paraná and Brazil's economy. Considering the limitations of the research, it was noted that the link between the different activities of agricultural cooperatives, begins in the acquisition of raw materials to after-sales of products developed by them. Thus, the different strategies on cost management of these companies, if considered in strategic cost analysis can result in competitive market advantage