ANÁLISE DO PROCESSO DE GESTÃO ESTRATÉGICA DE CUSTOS E FORMAÇÃO DE PREÇOS, NO ÂMBITO DOS JOGOS DE EMPRESAS, COM APOIO DO TREINAMENTO BASEADO NO COMPUTADOR (CBT)

This study explored the effects of integration of learning tools by analyzing the impact of computer based training (CBT) in the experience of business games. This study, of quasi-experimental design, analyzed the effect of CBT on strategic management of cost and formation of pricing in the Enterprise Strategy Simulator business game by comparing of rates of economic performance and consistency of strategic alignment, with and without CBT. Comparative analysis was carried out for six years of undergraduate and postgraduate studies in Management at UEL. Use of CBT influenced return on assets and growth of equity in companies simulated by graduate students in two economic scenarios and by postgraduate students, however no