VALUE CHAIN COSTS ANALYSIS: A CASE STUDY IN A MULTINATIONAL COMPANY OF PETROLEUM SECTOR

Abstract

This article aims to identify the use of value chain cost analysis by a multinational oil segment. The value chain cost analysis is a practice that contributes to this effect and can enable competitive advantages. This is an exploratory, descriptive and qualitative, supported by technical procedures that of single case study. The study was in a multinational north-american company with manufacturing facility located in the state of Rio Grande do Sul. Data were collected in the month of December/2010 through semi-structured interviews conducted with in-depth qualitative interviews by the responsible for costs analysis and with the supervisor of the company's controllership. We also used documentary research, conducted primarily in management. The main results indicate that the company adopts procedures for measurement and analysis of the value chain costs. Internally, there is analysis of operational and support activities, focused on reducing costs and keeps the quality level. Other practices of strategic management of costs are used for this external review, highlighting the use of interorganizational cost management, total cost of ownership, logistics costs and transfer pricing. It was observed the use of traditional cost accounting procedures, showing necessity for improvements.