Cost Management Practices and Strategic Perspectives: a study in the construction industry of the State of Paraná

Lauro Brito de Almeida, Esmael Almeida Machado, Luiz Panhoca


The purpose of this paper is to investigate the cost management practices of building industry companies of Paraná that follow the typology of Porter´s strategies. The sample comprises member companies of the Association of Construction Industries of the State of Paraná (PR-SINDUSCON) operating in the segment of residential buildings. The data were collected by means of questionnaires sent to 317 SINDUSCON members. 69 were returned and 54 used for our research. Exploratory Factorial Analysis of the data allowed us to identify two groups of cost management practices. Analyses suggest equality between the adopted cost management practices and the Cost Control Planning (CCP) practices among the companies of the Group 1, regardless of the generic strategy adopted. The companies of the Group 2 that adopted the differentiation strategy seem to use mainly the ACR cost management practice. Our findings differ from those obtained by Chenhall insofar as companies that adopt low cost strategies tend to use managerial controls focused on cost control and rigid budgetary controls.

Key words: Cost management practices. Porter's generic strategies. Cost accounting. Civil engineering.


Cost management practices. Porter's generic strategies. Cost accounting. Civil engineering.


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