Resumo

BERMEO MUNOZ, JOSÉ REINEL  e  BERMEO MUNOZ, ELVER ALFONSO. LAS DIRECTRICES DEL COSTO COMO FUENTES DE VENTAJAS COMPETITIVAS. estud.gerenc. [online]. 2005, vol.21, n.94, pp.81-103. ISSN 0123-5923.

This work seeks to describe with the biggest detail and possible bring up to date the behavior of the costs inside an activity of value with base in the ten structural factors that influence in the cost, denominated by Michael E. Porter (1985), like guides or guidelines of the cost in its book The Competitive Advantage. These guidelines act as direct sources to settle down and to sustain the strategic positioning assumed by the company, to determine the relative position of costs and, to largely explain, the temporary generation of value in the diverse activities developed along the chain of value. It is for this reason that constitutes one of the foundations to explain the differences of results between companies belonging to the same sector of economic activity and sources of sustainable competitive advantages.

Palavras-chave : Activity of value; chain of value; guidelines of the cost; competitive advantage; leadership in costs; diferenciation.

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