Grau de alinhamento do sistema de informação de custos com os objetivos empresariais : um estudo de caso em uma empresa do agronegócio paraibano

Abstract

The study deals with the analysis of the degree of alignment of the Cost Information System with the business strategies of an agroindustry located in the State of Paraíba. To achieve the desired result, a case study was used, with the attributes of the exploratory and descriptive research, with qualitative and quantitative characteristics. The research design presented four stages; in the first one, it was sought to collect the necessary cost information for business management; the second sought to describe the SIC functionalities that meet the information needs encountered in the first stage. Steps three and four enabled the identification of SIC alignment with business strategy, and the degree of alignment and level of importance of management cost information. The data collection process occurred through several on-site visits, in which after many attempts the necessary data analysis was obtained, after which it was identified that the necessary management reports, which are considered more important, are still There is a lack of alignment, as is the case of Contribution Margin by Product and by Customer. In addition, one of the main factors that do not contribute to the effective alignment of the SIC in its totality, is related to the construction of cost reports through spreadsheets, which entails a slow and costly process in the generation of cost information for decision. However, given the results found and the constant need for agile and reliable information for decision making, it is expected that there will be improvements in the alignment of the SIC with the company's business, with prioritization for deployment and customization to those reports that are considered as very important by Respondents.