%0 Journal Article
%T The implementation process of the strategic management accounting in a state electric power company O processo de implementa ¡ì ¡êo da gest ¡êo estrat  gica de custos em uma empresa estatal de energia el  trica
%A Sabrina Weiss Raupp
%A Altair Borgert
%A Patr£¿-cia Nunes
%A Mara Juliana Ferrari
%J Revista Eletr£¿nica de Estrat¨¦gia e Neg¨®cios
%D 2012
%I UNISUL
%X The present study aims to investigate the level of model adherence of Strategic Management Accounting (GEC) practiced by a stated-owned company of electric power to the model proposed by Shank and Govindarajan, from the managers and employees perspective. Ten factors were considered, internal and external to the organization, composed by the combination of three subjects: value chain analysis, strategic positioning analysis and costs drivers analysis. The study has descriptive characteristics and a qualitative nature, carried out through a case study in which data collection relies on the use of semi-structured interviews, survey and participant observation. The study was conducted in Eletrosul Centrais El¨¦tricas S.A, in the "management of the GEC process" area. For this, it was performed a comparation between the content of the information gathered in formal documents and the practical process (identified through the interviews). It was concluded that the GEC model has already been partially implemented in the company and there is some consensus among the respondents of the three hierarchical levels: i) the analysis of value chain focuses factors that facilitate and also hinder the implementation of the model; ii) analysis of strategic positioning focuses factors that are more structured; and iii) analysis of costs drivers focuses factors that hinder the full implementation of GEC. O presente artigo tem como objetivo investigar a ader¨ºncia do modelo de Gest o Estrat¨¦gica de Custos (GEC) implementado em uma empresa estatal de energia el¨¦trica ao modelo proposto por Shank e Govindarajan, sob a ¨®tica dos gestores e empregados. S o considerados dez fatores, internos e externos ¨¤ organiza  o, derivados de tr¨ºs temas centrais: an¨¢lise da cadeia de valor, an¨¢lise do posicionamento estrat¨¦gico e an¨¢lise dos direcionadores de custos. O estudo de caso possui caracter¨ªsticas descritivas, de natureza qualitativa, cuja coleta de dados se baseia em entrevista semiestruturada, levantamento e observa  o participante, aplicado na Eletrosul Centrais El¨¦tricas S.A., especificamente na ¨¢rea de ¡°gest o do processo de GEC¡±. Para tal, foi realizada a an¨¢lise de conte¨²do das informa  es levantadas nos documentos formais e comparadas com o praticado (identificado nas entrevistas). Concluiu-se que o modelo de GEC j¨¢ foi implementado parcialmente na Empresa e existe certo consenso entre os entrevistados dos tr¨ºs n¨ªveis hier¨¢rquicos de que: i) a an¨¢lise da cadeia de valor concentra fatores que facilitam e, ao mesmo tempo, dificultam a implementa  o do modelo; ii) a an¨¢lise do pos
%K Gest ¡êo Estrat  gica de Custos
%K Cadeia de Valor
%K Setor El  trico
%U https://www.portaldeperiodicos.unisul.br/ojs/index.php/EeN/article/view/840