Study goals
This paper presents research that analyzes the strategies for controlling, managing, and preventing losses and waste in n a retail supermarket company in Minas Gerais.
Relevance / originality
This study innovates by investigating aspects of the management control and managerial accounting system (MCAS) and the strategies adopted to reduce losses and waste in an industry that deals with a wide range of perishable products, thus expanding knowledge on the subject.
Methodology / approach
The research consisted of a descriptive and qualitative case study conducted in a leading retail supermarket company in Minas Gerais. Data were collected from various sources of evidence and involved employees from different hierarchical levels (strategic, tactical, and operational).
Main results
We found that: (i) the strategic process of managing, preventing, and controlling losses and waste is aligned with the company's sustainability objectives and positively impacts the organization's outcomes; (ii) the MACS contributes to implementing this strategy.
Theoretical / methodological contributions
The study innovates by focusing on the analysis at different hierarchical levels of the studied company (strategic, tactical, and operational), as successful strategies tend to permeate the organizational structure. Furthermore, the central role of the MACS in implementing such strategies is emphasized.
Social / management contributions
The results contribute to both the economic and social aspects, as food loss and waste significantly threaten global sustainability, while also discussing how to add value to the company.