Cost Management Practices and Strategic Perspectives: a study in the construction industry of the State of Parana

The purpose of this paper is to investigate the cost management practices of building industry companies of Parana that follow the typology of Porter's strategies. The sample comprises member companies of the Association of Construction Industries of the State of Parana (PR-SINDUSCON) operating in the segment of residential buildings. The data were collected by means of questionnaires sent to 317 SINDUSCON members. 69 were returned and 54 used for our research. Exploratory Factorial Analysis of the data allowed us to identify two groups of cost management practices. Analyses suggest equality between the adopted cost management practices and the Cost Control Planning (CCP) practices among the companies of the Group 1, regardless of the generic strategy adopted. The companies of the Group 2 that adopted the differentiation strategy seem to use mainly the ACR cost management practice. Our findings differ from those obtained by Chenhall insofar as companies that adopt low cost strategies tend to use managerial controls focused on cost control and rigid budgetary controls.

Drying of Phytochemical Preparations in a Spouted Bed: Perspectives and Challenges

This article presents an overview of relevant issues to be considered in the development of standardized phytochemical preparations, focusing on the use of the spouted bed as a drying method. Aspects related to the effects of feed composition properties and processing parameters on system performance and product quality are addressed. From the information presented, it can be concluded that the spouted bed technology can be successfully applied for production of high-quality phytochemical preparations suitable for food and pharmaceutical purposes, considering the requirements for product safety, quality, and efficacy. Nevertheless, it should be emphasized that, at this time, the proposed technology is appropriate for small-scale production, mainly due to difficulties concerning scale-up, modeling, and the simulation of spouted bed systems, and also for predicting product properties and system behavior during operation.