STRATEGIC INFORMATIONS APPLIED TO MANAGEMENT:

A CASE STUDY IN A SMALL TEMPERATED GLASS INDUSTRY OF DIVINOPOLIS CITY IN THE STATE OF MINAS GERAIS - BRAZIL, IN THE LIGHT OF COHEN'S MODEL USINFO

Abstract

This study aimed to identify which specific information from Cohen’s (2002) proposal of generic strategy is used by management for decision making. As a specific objective, this study attempted to create a concept of the Theory in Economics of Information and the USINFO model proposed by Cohen (2002). One unique major research case study was carried out at a tempered glass small-sized company located in the city of Divinopolis, in which the following procedures described were implanted: as to the method, phenomenological; as to the objectives, exploratory; as to the approach, qualitative; as to the technical procedures, case study; and as to the techniques of data collect, structured interview. The data analysis showed that the company under observation uses generic strategies, cost reduction, value creation, innovation, risk reduction, and virtualization and product differentiation. Attribution of greater value and importance was given to strategy for cost reduction; however, the virtualization strategy was incipient. Regarding the frequency to which the manager takes advantage of accounting information for the strategies, it was shown to be very low or non-existent, in conclusion, this result can be readily associated to the fact that the accounting is outsourced and external. Additional research is suggested for the subject, to contribute to the theoretical consolidation presented, as well as the densification of the accounting theory.