Análise das relações entre a adoção de práticas gerenciais de custeio alvo e os aspectos da cultura organizacional

Abstract

The competitiveness present in the market forces companies to look for alternatives that are capable of assisting in the management of organizations so competition is just another external factor to be considered. In this context, Target costing is a cost management practice that can be used by companies to gain a competitive advantage in the market, but depending on the company's organizational culture and how its cultural elements are presented, there may or may not be conflicts in the use of target costing. Thus, this research has as its main objective to analyze how the adoption of management practices of target costing are related to aspects of organizational culture in the clothing industries in the State of Paraíba. To reach the objective outlined, descriptive and exploratory research was carried out, regarding the objectives, aiming at solving the problem, the approach used was the quantitative one. As for the data collection technique, the research was operationalized through a survey, from the sending of the link to the questionnaire formalized in google forms containing questions referring to the variables described in the study, thus obtaining data on the profile, the costing practices target and aspects of the organizational culture of the clothing industries in the State of Paraíba. The result was analyzed using descriptive statistics and a non-parametric test of Spearman's correlation coefficient. The results found showed statistically significant relationships directly, for the most part, between the adoption of management practices of target costing with some aspects referring to the elements of the organizational culture, with an exception for the hero element of the organizational culture of the clothing industries of Paraíba, which did not present a statistically significant relationship with any phase of the adoption of target costing management practices. The intensity of the relationships presented varied between weak, moderate, and strong, however with a concentration of relationships with moderate intensity. The results also showed support to affirm the presence of a statistically significant relationship between the profile characteristics raised by the responding companies and the management practices of target costing in the planning and remodeling phase and with the elements of the organizational culture aspects less with the hero elements, story, and myths presented by the clothing industries of Paraiba