Influência das capacidades absortiva e de aprendizagem organizacional na relação entre práticas de gestão interna e externa de custos e o desempenho

Abstract

This research evaluates the relation of the absorptive capacities and of organizational learning with the adoption of practices of internal and external management of costs and the performance in industries of the automotive sector of Brazil. In order to respond to the objective, a descriptive research was carried out by means of a survey and quantitative data approach. The sample is composed of 118 volunteer respondents, who hold the positions of cost analyst or cost coordinator. To perform the data analysis the multivariate method of path analysis was used. The results show that companies that have their organizational capacities developed, adopt internal and external cost management practices and also present better performance. It was observed the direct influence of the adoption of internal and external cost management practices in the development of the researched organizational capacities and of these variables in the organizational performance. These results reveal the intervening roles of the absorptive and organizational learning capacities in the relationship between the adoption of cost management practices and performance. Thus, it can be concluded that the absorptive and organizational learning capacities influence the relationship between the adoption of internal and external cost management practices and organizational performance, which indicates that companies that can acquire, assimilate, transform and apply new knowledge, learning and improving their management processes, are more efficient and can achieve better performance.