An exploratory model of interventionist research to calculate costs and prices in small Brazilian manufacturers, combining training and intervention phases

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dc.contributor.authorOyadomari J.C.T.
dc.contributor.authorSilva R.M.D.
dc.contributor.authorMendonca Neto O.R.D.
dc.contributor.authorDiehl C.A.
dc.date.accessioned2024-03-13T00:50:53Z
dc.date.available2024-03-13T00:50:53Z
dc.date.issued2017
dc.description.abstract© 2017, © Emerald Publishing Limited.Purpose: This paper aims to propose an interventionist research model for cost measurement in small manufacturing companies. Design/methodology/approach: The study was based on an interventionist model that consisted of two phases – training and intervention. The innovative model used in the study combined Labro and Tuomela’s (2003) framework with the socialization, externalization, combination and internalization model developed by Nonaka et al. (2001), and it was subsequently applied to two Brazilian manufacturing companies. Findings: The main findings were as follows: the training phase is the one that generated the greatest impact on the cost calculation; competitors should not be invited to participate in the same program; it is necessary for the researchers to have professional experience of the subject being investigated and to have experience of micro and small enterprises; the training phase must be presented using appropriate language; and a better understanding of the costs can increase entrepreneurs’ confidence when negotiating prices with clients. Research limitations/implications: The main limitation was the small number of companies that were included in the study. Future research could involve longitudinal studies to evaluate the long-term results of interventionist studies. Practical implications: The study showed that even small business owners can implement costing techniques, but that this requires the development of an environment of knowledge creation, followed by an implementation phase. The model can be replicated on a large scale, with affordable costs. Social implications: Improving the performance of small and medium-sized enterprises, which are high employers, with low implementation cost is a demand of society. Originality/value: The model proved to be valid, and it could easily be replicated on a larger scale; the study therefore helps to demonstrate the benefits of interventionist research.
dc.description.firstpage315
dc.description.issuenumber3
dc.description.lastpage332
dc.description.volume9
dc.identifier.doi10.1108/JEEE-11-2016-0053
dc.identifier.issn2053-4612
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/35843
dc.relation.ispartofJournal of Entrepreneurship in Emerging Economies
dc.rightsAcesso Restrito
dc.subject.otherlanguageCost calculation
dc.subject.otherlanguageInterventionist research
dc.subject.otherlanguageSmall business
dc.titleAn exploratory model of interventionist research to calculate costs and prices in small Brazilian manufacturers, combining training and intervention phases
dc.typeArtigo
local.scopus.citations2
local.scopus.eid2-s2.0-85028997111
local.scopus.updated2024-05-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85028997111&origin=inward
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