Strategic cost management: Bibliometric and sociometric study of national and international scientific production

The present study aims to carry out a bibliometric and sociometric analysis of the scientific production on Strategic Cost Management (GEC) at the national and international levels from 1989 to 2017. This research is descriptive, with qualitative analysis and procedures for collecting data were documentary. The sample consisted of 73 articles obtained from the Scopus, Web of Science and Spell databases, and for data analysis, the tabulation was performed in electronic spreadsheets using Microsoft Excel. To present the cooperation networks, UNICET6 software was used and to check the frequency of words, NVIVO11 software was used. The results show that: i) the three bibliometric laws were complied with, since more prominent journals and researchers were found in this theme, and the keywords Cost, Management and Strategic (o) were more frequent; ii) the most prominent journal was Costs and Agribusiness and the period with the highest publication was from 2012 to 2017; iii) most articles were written by 3 (39.73%) and 2 (28.77%) authors and the most successful were Marcos Antonio de Souza, with 6 articles and Carlos Alberto Diehl, with 4 articles; iv) as for sociometry, the degree of cooperation between authors and institutions is still weak in view of the existence of several isolated groups in scientific production. In short, the study showed the behavior of scientific production on strategic cost management.