The Strategic Cost Management in the Organizations of the Third Sector: a Case Study the State of Paraíba

Abstract

    Occupying the spaces left by the Government in the services rendered for the population, the organizations of the Third Section appeared in Brazil starting from your creators' individual will, with a great representation and impor-tance front to the population, in spite of they suffer with the shortage of resources. In that way, this study was accomplished with the objective of investigating the use of the Strategic Costs Management in the process of taking of deci-sion of an organization of the Third Section of the State of Paraíba, detaching the advantages of managing the costs of that organization strategically. For that, an exploratory research was accomplished, as a case study, through the biblio-graphical and documental researches, and of the realization of an interview with the manager of that organization. In your results it was observed that, in your value chain, your largest competitive advantage is in your initial phase, in other words, in qualified personnel's obtaining for the execution of the services; that your strategic positioning is it of reduction of costs, looking for better to use the obtained resources and to enlarge the services rendered to the commu-nity; and the need of adoption of a costing model that contemplates the appropriation of the indirect costs that takes into account the effective consumption of the hours of direct labor involved in the execution of the activities. So, con-sidering those observations and the specific characteristics of the organization, the Strategic Costs Management is revealed an indispensable instrument of help to the taking of decision in that organization, maximizing the use of your resources and amplifying the offer of your services.