02. Logistics and Supply Chain Management
The aim of this study was to analyze the impact of conditioning factors in the adoption and use of interorganizational cost management practices in manufacturing companies. The data was collected through a questionnaire applied to the controllers of the manufacturing companies listed in B3. The sample consisted of 33 companies. Factor analysis, cluster analysis and mean difference test were used in order to meet the objective proposed by the study. The findings contribute to improving the understanding of how conditioning factors (Products, Components, Relationship Levels, Chain Types and Mechanisms) influence interorganizational cost management practices. According to the results, it can be inferred that throughout the organization's trajectory, it is necessary to establish partnerships with suppliers. It was observed that there is a lack of formality in the relationships exercised by organizations, which can be a possible inhibitor of cost management practices. Some companies see the need to partner with their suppliers, so that this would allow to reduce costs, increase financial results and credibility in the business environment, so that in periods of financial instability, one can assist the other in negotiations, without opportunism and loss of confidence. The sharing of information between companies in the supply chain provides greater trust and more stable relationships, in which the relationship levels will contribute to the application of the IOCM, favoring everyone involved in the supply chain
PALAVRAS-CHAVE: interorganizational cost management, conditioning factors, survey, factor analysis, cluster analysis, public companies.