O SISTEMA DE GESTÃO DE CUSTOS COMO SUPORTE À FORMULAÇÃO E ALINHAMENTO DAS ESTRATÉGIAS ORGANIZACIONAIS

Abstract

The new world order forces the organizations develop a process of strategic administration, that it allows the formulation, implementation and evaluation of competitive and functional strategies, which are due, in way to generate indicators for measurement of the acting, as it is the case of the Administration of Costs, that can contribute to the formulation and alignment of the competitive strategies. In this perspective, this article focuses the Strategic Administration, presenting the evolution of the concept and the formulation process and implementation of strategies, which should be applied in the conception of the chain of value. Reference the Administration of Costs and the financial and no-financial indicators that they can be considered in the measurement of acting organizacional, coming as strategic model the Balanced Scorecard (BSC).