The implementation process of the strategic management accounting in a state electric power company O processo de implementa § ￡o da gest ￡o estrat gica de custos em uma empresa estatal de energia el trica

The present study aims to investigate the level of model adherence of Strategic Management Accounting (GEC) practiced by a stated-owned company of electric power to the model proposed by Shank and Govindarajan, from the managers and employees perspective. Ten factors were considered, internal and external to the organization, composed by the combination of three subjects: value chain analysis, strategic positioning analysis and costs drivers analysis. The study has descriptive characteristics and a qualitative nature, carried out through a case study in which data collection relies on the use of semi-structured interviews, survey and participant observation. The study was conducted in Eletrosul Centrais Elétricas S.A, in the "management of the GEC process" area. For this, it was performed a comparation between the content of the information gathered in formal documents and the practical process (identified through the interviews). It was concluded that the GEC model has already been partially implemented in the company and there is some consensus among the respondents of the three hierarchical levels: i) the analysis of value chain focuses factors that facilitate and also hinder the implementation of the model; ii) analysis of strategic positioning focuses factors that are more structured; and iii) analysis of costs drivers focuses factors that hinder the full implementation of GEC. O presente artigo tem como objetivo investigar a aderência do modelo de Gest o Estratégica de Custos (GEC) implementado em uma empresa estatal de energia elétrica ao modelo proposto por Shank e Govindarajan, sob a ótica dos gestores e empregados. S o considerados dez fatores, internos e externos à organiza o, derivados de três temas centrais: análise da cadeia de valor, análise do posicionamento estratégico e análise dos direcionadores de custos. O estudo de caso possui características descritivas, de natureza qualitativa, cuja coleta de dados se baseia em entrevista semiestruturada, levantamento e observa o participante, aplicado na Eletrosul Centrais Elétricas S.A., especificamente na área de “gest o do processo de GEC”. Para tal, foi realizada a análise de conteúdo das informa es levantadas nos documentos formais e comparadas com o praticado (identificado nas entrevistas). Concluiu-se que o modelo de GEC já foi implementado parcialmente na Empresa e existe certo consenso entre os entrevistados dos três níveis hierárquicos de que: i) a análise da cadeia de valor concentra fatores que facilitam e, ao mesmo tempo, dificultam a implementa o do modelo; ii) a análise do pos