Gestão Estratégica de Custos: uma proposta metodológica para empresas prestadoras de serviços de conservação, limpeza e higienização

Abstract

The correct and strategic management of the costs of a company is a fundamental point for the success of the business, since the economic scenario in which the companies are inserted is marked by a high competitiveness and consumers aiming for products or services with higher quality. This paper presents a study on the cost formation process of an outsourced Federal Public Administration service provider with the objective of proposing a cost-based management decision-making methodology. As a methodology, a qualitative-quantitative research strategy, of an applied nature, was used, through a case study in a company that provides cleaning, conservation and sanitation services. Data on 13 types of inputs (the most relevant) were analyzed over eight months. The values were highlighted in reference to the input data of the Bidding Notice that led to the contracting of the service provider company, the inputs consumed by the client and the inputs purchased by the company. The results of the study indicate that the company, before implementing the strategic cost management methodology, spent more than expected with the consumption of materials to meet the real needs of the client. Using the precepts of Strategic Cost Management, in parallel with the mapping of the value flow and the absorption and variable costing methods, it can be observed that with regard to managerial decision-making, the second (variable costing) forwards more information criticisms to the manager that the first (absorption costing), due to the concern with complying with Brazilian tax legislation, without considering the fixed costs that are inherent (not only) in the operational structure of the type of service object of this study.