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Title: Gestão de custos: uma abordagem de práticas, processos e controles nas organizações
Keywords: Gestão de custos;  Competitividade;  Estratégia;  Costs management;  Competitiveness;  Strategy
Issue Date: 24-Nov-2008
Abstract: In the present context of worldwide crisis, originated in America and Europe and reflecting everywhere in the globe, it is relevant to analyze the evolution of costs management in the organizations in order to identify how efficient they are to support managers decisions and to the business sustainability. The main investigation of this study is about the maturity of costs management processes in Brazilian big-size organizations and if there is an alignment between this process and their strategic planning. For this, it was used CMMI methodology (Capability Maturity Model Integration) developed in the 80th to measure the evolution of the software industry s practices and was adapted by the author to measure the evolution of costs management practices, which is the focus of this research. Hypothesis about Brazilian big-size organizations maturity level are formulated to verify if they are comparable to world class organizations maturity level and if there is an alignment between the costs management processes and the strategic planning in these organizations. The results show that the organizations are in the 3rd level of maturity in their costs management processes, but with high potential of improvement, mainly in the better knowledge of the costs flow and in the better utilization of the information technology tools already available in the organizations.
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