Informações sobre gestão estratégica de custos divulgadas por companhias abertas brasileiras

Abstract

The main objective of this paper was to identify and analysis which strategic cost management (SCM) information may be found in the Brazilian open companies’ reports listed in BOVESPA’s corporate governance levels. To do that, some research was conducted in the 2005, 2006 and 2007 reports of 30 companies of levels 1, 2 and New Market of corporate governance, in proportional amount to the total of 140 companies listed in those levels in the second semester of 2007. The sample was made up of companies randomly chosen and calculated by using the highest Pearson’s Variation Coefficient and a significance degree of 5%. The reports were analyzed through the content analysis technique and the information on SCM was classified in 16 categories. The categories were set based on SCM key-topics, proposed by Shank and Govindarajan (1997): Cost Driver Analysis, Value Chain Analysis, and Strategic Positioning Analysis. In order to validate them, the Delphi Run technique was used. The information on SCM, after being classif