Resumo

SUAREZ-TIRADO, Jorge. Management Control in the Value Chain and the Contributions of Management Accounting: A Case Study on a Colombian Company. Cuad. Contab. [online]. 2013, vol.14, n.34, pp.245-262. ISSN 0123-1472.

The present paper outlines some ways of exercising management control in the value chain. Based on an overview of related bibliography and an experimental case study in a Colombian company, the paper will show the importance of value chain analysis in economic environments dealing with globalisation, international trade and the permanent demand for improvements in competitiveness and productivity. It will then show that this type of analysis is paramount for understanding the way economic units work and it contributes to the achievement of organisational aims, all based on the information provided by management accounting. As a conclusion, it will be noted that there are different alternatives for achieving improvements in the value chain such as strategic alliances, logistic changes, outsourcing and performance indicators, among others. Measures taken by the studied company allowed them to reduce costs and improve customer service due to promptness in delivery and a larger availability of the product so as to comply with all requests in the city of Bogotá, a situation that strengthened the company's image in the eyes of clients.

Palavras-chave : cadena de suministro; Value Chain; Management Control; Supply Chain; Outsourcing; Logistics; Value chain; accounting of management; outsourcing; business logistics; indicators; Bogota (Colombia).

        · resumo em Português | Espanhol     · texto em Espanhol     · Espanhol ( pdf )