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Cost Managerial Analysis to Prevent Arbitrary Cost Reductions in Times of Significant Crisis
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Author(s): José Carlos Tiomatsu Oyadomari (Universidade Presbiteriana Mackenzie, Brazil), Edelcio Koitiro Nisiyama (Insper Instituto de Ensino e Pesquisa, Brazil), Octávio Ribeiro de Mendonça Neto (Universidade Presbiteriana Mackenzie, Brazil), Claudio Parisi (Universidade Presbiteriana Mackenzie, Brazil), Marcelo Honda (Agrindus S/A, Brazil)and Ronaldo Gomes Dultra-de-Lima (Universidade Presbiteriana Mackenzie, Brazil)
Copyright: 2021
Pages: 15
Source title:
Handbook of Research on Financial Management During Economic Downturn and Recovery
Source Author(s)/Editor(s): Nuno Miguel Teixeira (Center for Research in Business and Administration, School of Business Sciences, Polytechnic Institute of Setúbal, Portugal)and Inês Lisboa (CARME, School of Management and Technology, Polytechnic of Leiria, Portugal)
DOI: 10.4018/978-1-7998-6643-5.ch013
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Abstract
This chapter presents an innovative cost categorization model that can help understand costs in terms of their causes. The model incorporates categories that are now scattered in the literature, develops the categories more broadly, and connects with management control tools to monitor these costs. The model was applied in a Brazilian dairy company and made it possible for managers to discuss strategic aspects, hitherto not addressed in routine discussions. The model contributes to the literature by filling a gap in textbooks and contributes to practice by providing a cost categorization model, enabling the controller and finance professional to avoid arbitrary cost reductions, so common in times of crisis. However, they hinder the long-term performance of companies.
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