Percepção dos gestores de compras de empresas varejistas do Brasil sobre o processo de gestão dos eventos econômicos da cadeia de suprimentos

Abstract

Understanding and practicing Supply Chain Management – SCM - with excellence has become a prerequisite for the continuity of the organizations in the era of network competition. However, even after some decades of evolution under the aegis of the systemic approach, the methodology still needs to provide instruments capable of measuring the economic results of this broader system, since the existing models in the area - SCOR and GSCF - do not fulfill this function in its completeness and, therefore, does not allow to check if the supply chain is effective. The probable solution of the problem passes through the use of innovations developed in the scope of Managerial Accounting such as the Model of Economic Management in the SCM. To the accounting-management artifact is attributed the concepts of economic events and economic profit - the best indicator of effectiveness of the "enterprise system" and, it is believed, the "supply chain system" - whose application in the context of the supply chain depends on the ability of managers from companies with greater bargaining power to perceive systems, because if they do not see it, they do not understand it or manage it strategically, nor do they know adequate measures for this angle of analysis. This work aimed, therefore, to know the systemic view of the managers of purchases of Brazilian retailers, of the areas of telephony and/or electronics products, on the process of management of the economic events of the upstream supply chain, not properly for that moment to apply a system of measurement of the global economic results of the system, but to investigate if there is fertile field to develop it, because these managers, supported by the company with greater bargaining power in the chain, have in their hands the decision about the economic event "purchase" and can influence the strategic objectives of the chains that their company integrates and the adoption of instruments to manage them. To achieve the proposed goal, the Focus Group technique was used with six retail managers and content analysis to handle the data collected at this stage. Subsequently, their inferences were investigated through questionnaires sent to retail purchasing managers from all over the country. The data of 44 respondents were modeled with logistic regression and it was verified that the congruence of objectives and the creation of knowledge together are the constructs that most influence the systemic vision that the managers have on the process of management of the economic events of the chain of and there is propensity for the development of systems for measuring the overall economic profit of the system.