Avaliação de ferramentas eficientes de gestão de custos interorganizacionais para redes supermercadistas

Abstract

This work aims to evaluate Interorganizational Cost Management tools (GCI) applied to supermarket chains, with the purpose of identifying those that provide greater operational efficiency and market competitiveness. The research addresses relevant concepts such as the ABC method for identifying and categorizing costs, benchmarking practices in companies, strategic supplier management, efficient stocks and the importance of employee training in the retail sector, referencing authors such as Porter (1985), Cooper and Kaplan (1998; 1999) and Martins (2003), between others. The methodology adopted for this research is exploratory, allowing a detailed survey of existing studies, and also evaluative, as it involves the collection of information about the operation, effects and consequences of GCI programs. To achieve the proposed objectives, market research and comparisons were carried out between software that applies these tools, identifying the strengths and weaknesses of each one. This approach aims to offer a comprehensive and well-founded analysis, contributing to the improving cost management in supermarket chains. Among the results obtained, the following stand out: the comparative table between the "FreshBooks" and "GnuCash" software for categorizing costs, in which the first stood out because it is more modern and easier to understand, enabling remote access and more integrations; the step-by-step development of cost benchmarking so that this is a detailed and adaptable process, crucial to monitor market changes; in the analysis of negotiation strategies, the importance defining a supplier risk matrix and creating lasting partnerships, approval and agility in contract management; validation of the use of the "Cegid Retail" software & POS" for inventory management with a fundamental role in avoiding waste and reducing storage costs; in addition to guidance for training employees in the sector supermarket as vital to increasing motivation and loyalty, improving performance and productivity. These results provide a comprehensive and informed view of the inter-organizational cost management in supermarket chains, offering valuable insights that contribute to reducing overall costs, improving quality, efficiency and responsiveness of the entire supply chain.