• Altair Borgert UFSC
  • Léo Schonorrenberger UFSC
  • Jóici Martins Escola Superior de Educação Corporativa
  • Maurício Fernandes Pereira UFSC



This study’s purpose was to build a cost evaluation model with views to providing managers and decision makers with information to support the resolution process. From a strategic positioning standpoint, the pondering of variables involved in a cost system is key to corporate success. To this extent, overall consideration was given to contemporary cost approaches – the Theory of Constraints, Balanced Scorecard and Strategic Cost Management – and cost evaluation was analysed. It is understood that this is a relevant factor and that it ought to be taken into account when taking corporate decisions. Furthermore, considering that the MCDA methodology is recommended for the construction of cost evaluation models, some of it’s aspects were emphasised. Finally, the construction of the model itself complements this study. At this stage, cost variables for the three approaches were compiled. Thus, a repository of several variables was created and its use and combination is subject to the interests and needs of those responsible for it’s structuring within corporations. In so proceeding, the number of variables to ponder follows the complexity of the issue and of the required solution. Once meetings held with the study groups, the model was built, revised and reconstructed until consensus was reached. Thereafter, the conclusion was that a cost evaluation model, when built according to the characteristics and needs of each organization, might become the groundwork ensuring accounting becomes increasingly useful at  companies.

Key-words: Cost evaluation. Cost measurement. Strategy.


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How to Cite

Borgert, A., Schonorrenberger, L., Martins, J., & Pereira, M. F. (2009). COST EVALUATION: STRUCTURING OF A MODEL. Future Studies Research Journal: Trends and Strategies, 1(2), 164–190.