Practice management analysis of costs and price formation in clothing cluster - PE
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REMIPE |
Texto Completo: | https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/63 |
Resumo: | The aim of this study is to verify the level of use of practices related to the management of costs and price formation by the managers of the Local Productive Arrangement (APL) Clothing of Pernambuco. The sample consisted of 52 companies, and the results point to a still unsatisfactory trend of cost management procedures, whereas the minority use of all the tools and adopting do informally. The significant associations found between the analysis variables were related to non-trading price of those respondents who said they adopt differentiation strategy (higher quality), and the use of costing methods by those respondents who do not adopt the low-cost strategy. It was found that those who use any funding arrangements tend not to adopt the low-cost strategy, preferring not to give up the product quality for lower costs. |
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Practice management analysis of costs and price formation in clothing cluster - PEPráticas gerenciais: análise dos custos e formação de preço no arranjo produtivo local de confecções - PEArranjo Produtivo LocalPráticas GerenciaisTomada de DecisãoClusterManagement PracticesDecision MakingThe aim of this study is to verify the level of use of practices related to the management of costs and price formation by the managers of the Local Productive Arrangement (APL) Clothing of Pernambuco. The sample consisted of 52 companies, and the results point to a still unsatisfactory trend of cost management procedures, whereas the minority use of all the tools and adopting do informally. The significant associations found between the analysis variables were related to non-trading price of those respondents who said they adopt differentiation strategy (higher quality), and the use of costing methods by those respondents who do not adopt the low-cost strategy. It was found that those who use any funding arrangements tend not to adopt the low-cost strategy, preferring not to give up the product quality for lower costs.O objetivo deste estudo é de verificar o nível de utilização das práticas relacionadas à gestão de custos e formação de preço pelos gestores do Arranjo Produtivo Local (APL) de confecções de Pernambuco. A amostra foi composta por 52 empresas, e os resultados apontam uma tendência ainda insatisfatória dos procedimentos de gestão de custos, visto que a minoria utiliza da totalidade das ferramentas e as que adotam o fazem de maneira informal. As associações significativas encontradas entre as variáveis de análise foram relativas a não negociação de preço daqueles respondentes que afirmaram adotar estratégia de diferenciação (maior qualidade), e a utilização de métodos de custeio por aqueles respondentes que não adotam a estratégia de baixo custo. Verificou-se que aqueles que utilizam quaisquer modalidades de custeio tendem a não adotar estratégias de baixo custo, preferindo não abrir mão da qualidade do produto para obter uma diminuição dos custos.FATEC Osasco2018-01-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/6310.21574/remipe.v2i2.63REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 2 n. 2 (2016): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 153 - 1772446-862210.21574/remipe.v2i2reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECporhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/63/27Araujo, Juliana GonçalvesLagioia, Umbelina Cravo TeixeiraAraújo, João Gabriel NascimentoPrazeres, Rodrigo VicenteSoeiro, Tiago Mourainfo:eu-repo/semantics/openAccess2021-06-07T16:36:26Zoai:remipe.fatecosasco.edu.br:article/63Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:02.837806REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false |
dc.title.none.fl_str_mv |
Practice management analysis of costs and price formation in clothing cluster - PE Práticas gerenciais: análise dos custos e formação de preço no arranjo produtivo local de confecções - PE |
title |
Practice management analysis of costs and price formation in clothing cluster - PE |
spellingShingle |
Practice management analysis of costs and price formation in clothing cluster - PE Araujo, Juliana Gonçalves Arranjo Produtivo Local Práticas Gerenciais Tomada de Decisão Cluster Management Practices Decision Making |
title_short |
Practice management analysis of costs and price formation in clothing cluster - PE |
title_full |
Practice management analysis of costs and price formation in clothing cluster - PE |
title_fullStr |
Practice management analysis of costs and price formation in clothing cluster - PE |
title_full_unstemmed |
Practice management analysis of costs and price formation in clothing cluster - PE |
title_sort |
Practice management analysis of costs and price formation in clothing cluster - PE |
author |
Araujo, Juliana Gonçalves |
author_facet |
Araujo, Juliana Gonçalves Lagioia, Umbelina Cravo Teixeira Araújo, João Gabriel Nascimento Prazeres, Rodrigo Vicente Soeiro, Tiago Moura |
author_role |
author |
author2 |
Lagioia, Umbelina Cravo Teixeira Araújo, João Gabriel Nascimento Prazeres, Rodrigo Vicente Soeiro, Tiago Moura |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Araujo, Juliana Gonçalves Lagioia, Umbelina Cravo Teixeira Araújo, João Gabriel Nascimento Prazeres, Rodrigo Vicente Soeiro, Tiago Moura |
dc.subject.por.fl_str_mv |
Arranjo Produtivo Local Práticas Gerenciais Tomada de Decisão Cluster Management Practices Decision Making |
topic |
Arranjo Produtivo Local Práticas Gerenciais Tomada de Decisão Cluster Management Practices Decision Making |
description |
The aim of this study is to verify the level of use of practices related to the management of costs and price formation by the managers of the Local Productive Arrangement (APL) Clothing of Pernambuco. The sample consisted of 52 companies, and the results point to a still unsatisfactory trend of cost management procedures, whereas the minority use of all the tools and adopting do informally. The significant associations found between the analysis variables were related to non-trading price of those respondents who said they adopt differentiation strategy (higher quality), and the use of costing methods by those respondents who do not adopt the low-cost strategy. It was found that those who use any funding arrangements tend not to adopt the low-cost strategy, preferring not to give up the product quality for lower costs. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-01-26 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/63 10.21574/remipe.v2i2.63 |
url |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/63 |
identifier_str_mv |
10.21574/remipe.v2i2.63 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/63/27 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FATEC Osasco |
publisher.none.fl_str_mv |
FATEC Osasco |
dc.source.none.fl_str_mv |
REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 2 n. 2 (2016): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 153 - 177 2446-8622 10.21574/remipe.v2i2 reponame:REMIPE instname:Faculdade de Tecnologia de Osasco (FATEC) instacron:FATEC |
instname_str |
Faculdade de Tecnologia de Osasco (FATEC) |
instacron_str |
FATEC |
institution |
FATEC |
reponame_str |
REMIPE |
collection |
REMIPE |
repository.name.fl_str_mv |
REMIPE - Faculdade de Tecnologia de Osasco (FATEC) |
repository.mail.fl_str_mv |
fernando@fernandoasantos.com.br |
_version_ |
1797047758126841856 |