This paper aims to propose an interventionist research model for cost measurement in small manufacturing companies.
The study was based on an interventionist model that consisted of two phases – training and intervention. The innovative model used in the study combined Labro and Tuomela’s (2003) framework with the socialization, externalization, combination and internalization model developed by Nonaka et al. (2001), and it was subsequently applied to two Brazilian manufacturing companies.
The main findings were as follows: the training phase is the one that generated the greatest impact on the cost calculation; competitors should not be invited to participate in the same program; it is necessary for the researchers to have professional experience of the subject being investigated and to have experience of micro and small enterprises; the training phase must be presented using appropriate language; and a better understanding of the costs can increase entrepreneurs’ confidence when negotiating prices with clients.
The main limitation was the small number of companies that were included in the study. Future research could involve longitudinal studies to evaluate the long-term results of interventionist studies.
The study showed that even small business owners can implement costing techniques, but that this requires the development of an environment of knowledge creation, followed by an implementation phase. The model can be replicated on a large scale, with affordable costs.
Improving the performance of small and medium-sized enterprises, which are high employers, with low implementation cost is a demand of society.
The model proved to be valid, and it could easily be replicated on a larger scale; the study therefore helps to demonstrate the benefits of interventionist research.
