Strategic positioning, manufacturing strategies and cost management: case study in a company of metal mechanic segment
DOI:
https://doi.org/10.5007/2175-8069.2016v13n28p81Abstract
The objective of this article is to examine how cost management can support the integration of strategic positioning and manufacturing strategy in a company engaged in the metal mechanic segment. This is a single case study with a qualitative and descriptive approach developed in a multinational company with a branch in the state of Rio Grande do Sul. The data collection company was realized with interviews, document analysis and direct observation in the organization object of study. Among the main results we found that the company competes in the differentiation strategy in its main product line, and there is a strong competition for cost leadership among the subsidiaries of the organization, suggesting characteristics of hybrid strategy. The company adopted the strategy of lean manufacturing and focused factories, and using cost management as the primary tool for managing these improvements. Also uses standard costing, target and kaizen for management control.
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