Management of interorganizational costs (gci) in a company of the fishing and aquaculture industry

被引:0
|
作者
Quezada, Estela Irene Rodriguez [1 ]
Munoz, Cecilia Del Pilar Gallegos [2 ]
Rocha, Welington [3 ]
Cea, Vesnia Nicole Ortiz [4 ]
机构
[1] Univ Bio, Bio Investigador Dept Gest Empresarial Univ Bio Bi, Concepcion, Chile
[2] Univ Bio Bio, Univ Diego Portales, Investigador Dept Gest Empresarial, Concepcion, Chile
[3] Univ Sao Paulo, Fac Econ & Adm Contabil, Sao Paulo, Brazil
[4] Univ Bio Bio, Investigador Dept Gest Empresarial, Concepcion, Chile
来源
CUSTOS E AGRONEGOCIO ON LINE | 2022年 / 18卷 / 04期
关键词
Gestion de costos interorganizacionales; Gestion estrategica de costos; Costos; Industria pesquera;
D O I
暂无
中图分类号
F3 [农业经济];
学科分类号
0202 ; 020205 ; 1203 ;
摘要
El objetivo de este articulo fue analizar la aplicabilidad de la practica de Gestion de Costos Interorganizacionales (GCI) en una compania de la industria pesquera y acuicola. Se trata de una investigacion de tipo exploratoria, descriptiva, con enfoque cualitativo, mediante el uso de tecnicas de observacion directa, revision documental y entrevista semiestructurada aplicada a al gerente operativo. Los resultados de esta investigacion muestran el analisis de las dimensiones producto, componentes, nivel de relacion con proveedores y clientes, cadena de valor y mecanismos en dicha compania. A partir de este analisis se concluye que es deseable que la compania utilice la gestion de costos interorganizacionales, dada sus condiciones favorables en la cadena de valor y niveles de relacion, lo que posibilitaria la generacion de alianzas y acuerdos que lleven a obtener ventajas competitivas sostenibles y a su vez, mejorar los margenes actuales de sus productos.
引用
收藏
页码:298 / 321
页数:24
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