Competitors’ Cost Analysis

The fundamental problem of this research is that the theoretical framework on competitor cost analysis is not consolidated, since there is a shortage of studies that develop the theoretical field and show what actually happens in organizations in relation to competitor cost analysis. Therefore, the aim of this study was to: (i) systematize knowledge about competitor cost analysis in a conceptual framework called the competitor cost analysis theoretical framework and (ii) investigate the reality of competitor cost analysis practices in three private companies operating in Brazil. In order to verify whether, and to what extent, the elements that make up this theoretical framework reflect the cost analysis practices of the competitors of the companies investigated, the study developed a formal exercise, organizing and systematizing a theoretical framework.