A framework for strategic control of costs: a case study in a security sector company

Carlos A. Diehl, Antônio Diomário de Queiroz


There is evidence showing that a better competitive performance can be achieved through an alignment between management control and strategy in each company. Understanding the relationship between them could contribute to improve the organizational effectiveness. This paper discusses a research model that shows the links between a company’s strategy and its cost-related management control. This model is applied to a service company in the security industry trough a case study. Thus it is possible to identify the relationship between strategy and cost management control as well as some gaps. The filling of these gaps would offer an opportunity to increase the company’s organizational effectiveness.

Key words: cost, strategy, control, case study.

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