Influence of strategic priorities in the adoption of managerial control tools and performance: an empirical study in industrial companies of Paraná

Abstract

The objective of this paper is to investigate the influence of the strategic priorities in the adoption of management control tools and performance of Paraná industrial companies. To support the data analysis was carried out a literature review dealing about strategic priorities, essentially embodied in Porter (1989), studies on organizational strategy and management control tools. For a valid sample of 149 companies registered in Federation of Industries of Paraná State, the data were obtained through a structures questionnaire whose questions sought to capture the strategic priorities and were elaborated on a scale of 1 to 10 points, and their analysis was developed through logistic regression. The strategic priorities for the management of companies and it was found that both the strategic priority of differentiation as of cost, had influences on business performance. The strategic priorities of differentiation showed that there was influence on the use of three management control tools: the budget, cost-volume-profit analysis and the Balanced Scorecard. The strategic priority of cost leadership showed influence on two tools: activity-based management (ABM) and the analysis of economic measures of performance; and cost leadership in both tools, the ABM management and analysis of economic measures of performance.