Análise dos determinantes de custos dos concorrentes: um estudo de caso em empresas de ensino superior

Abstract

In competitive markets, strategic cost management through cost drivers and competitor cost analysis enables managers to make quick decisions regarding the company's internal and external environments. This study aims to identify the cost drivers of competitors of Brazilian higher education companies through public information. The research was developed as a case study on two companies listed on the Brasil, Bolsa, Balcão (B3) stock exchange during the period from 2017 to 2021: Ânima Educação and Ser Educacional. The roadmap prepared by Costa and Rocha (2014) was used, which contemplates 19 cost drivers and the elements that characterize them. In addition, interviews were conducted with specialists to identify specific elements of the sector. The categorical content analysis technique was used to treat the data after collecting the available information. The structural cost determinants identified were: management models, scale, scope, technology, location, and institutional factors. As for the execution cost drivers, quality and value chain relations were located.