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dc.contributor.advisorMareth, Taciana
dc.contributor.authorBarreto, Patricia Menna
dc.date.accessioned2023-10-11T14:04:34Z
dc.date.accessioned2024-02-28T18:57:29Z
dc.date.available2023-10-11T14:04:34Z
dc.date.available2024-02-28T18:57:29Z
dc.date.issued2023-08-02
dc.identifier.urihttps://hdl.handle.net/20.500.12032/126534
dc.description.abstractIn competitive markets, strategic cost management through cost drivers and competitor cost analysis enables managers to make quick decisions regarding the company's internal and external environments. This study aims to identify the cost drivers of competitors of Brazilian higher education companies through public information. The research was developed as a case study on two companies listed on the Brasil, Bolsa, Balcão (B3) stock exchange during the period from 2017 to 2021: Ânima Educação and Ser Educacional. The roadmap prepared by Costa and Rocha (2014) was used, which contemplates 19 cost drivers and the elements that characterize them. In addition, interviews were conducted with specialists to identify specific elements of the sector. The categorical content analysis technique was used to treat the data after collecting the available information. The structural cost determinants identified were: management models, scale, scope, technology, location, and institutional factors. As for the execution cost drivers, quality and value chain relations were located.en
dc.description.sponsorshipNenhumapt_BR
dc.languagept_BRpt_BR
dc.publisherUniversidade do Vale do Rio dos Sinospt_BR
dc.rightsopenAccesspt_BR
dc.subjectDeterminantes de custospt_BR
dc.subjectCost driversen
dc.titleAnálise dos determinantes de custos dos concorrentes: um estudo de caso em empresas de ensino superiorpt_BR
dc.typeDissertaçãopt_BR


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