Utilization of costing systems in micro and small companies in Santa Catarina State, Brazil

Detalhes bibliográficos
Autor(a) principal: Menegazzo, Giovanni Dutra
Data de Publicação: 2017
Outros Autores: Lunkes, Rogério João, Mendes, Alcindo, Schnorrenberger, Darci
Tipo de documento: Artigo
Idioma: por
Título da fonte: REMIPE
Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/12
Resumo: : The aim of this study is to identify the cost systems most used in Micro and Small Companies, and the possible reasons for that. Therefore, a survey was elaborated with closed questions on the subject, which were answered by 327 managers of Micro and Small Companies in Santa Catarina State (Brazil). In the data analysis, descriptive statistics and frequency distribution were applied. The results have been shown that approximately 79.5% of the managers affirm to identify the profit margin and approximately 80% assure to know the break-even point of the company. On the other hand, 38% of the managers know whether the organization uses or does not use some costing system, and the most of them (74%) say they use direct costing. In the investigation of possible reasons, it was found that the rate of managers with formal education in related areas is quite close to those who know which system is used, indicating that formal education may be a reason for the use of this kind of information. These findings can be an important support for the consultation and guidance of researchers and authorities responsible for public policies for Micro and Small Companies.  
id FATEC-3_c56218d32a4f0eb84244d4093c5c9f61
oai_identifier_str oai:remipe.fatecosasco.edu.br:article/12
network_acronym_str FATEC-3
network_name_str REMIPE
repository_id_str
spelling Utilization of costing systems in micro and small companies in Santa Catarina State, BrazilUtilização de sistemas de custos em micro e pequenas empresas de Santa CatarinaSistemas de custeioMicro e Pequenas EmpresasBrasilcosting systemsmicro and small companies]]Brazil: The aim of this study is to identify the cost systems most used in Micro and Small Companies, and the possible reasons for that. Therefore, a survey was elaborated with closed questions on the subject, which were answered by 327 managers of Micro and Small Companies in Santa Catarina State (Brazil). In the data analysis, descriptive statistics and frequency distribution were applied. The results have been shown that approximately 79.5% of the managers affirm to identify the profit margin and approximately 80% assure to know the break-even point of the company. On the other hand, 38% of the managers know whether the organization uses or does not use some costing system, and the most of them (74%) say they use direct costing. In the investigation of possible reasons, it was found that the rate of managers with formal education in related areas is quite close to those who know which system is used, indicating that formal education may be a reason for the use of this kind of information. These findings can be an important support for the consultation and guidance of researchers and authorities responsible for public policies for Micro and Small Companies.  O objetivo deste estudo consiste em identificar os sistemas de custos mais utilizados em Micro e Pequenas Empresas (MPEs), e as possíveis motivações. Para tanto, elaborou-se um questionário com questões fechadas que foram respondidas por 327 gestores de MPEs do Estado de Santa Catarina (Brasil). Na análise dos dados aplicou-se estatística descritiva e distribuição de frequências. Os resultados mostram que 79,5% dos gestores afirmam identificar a margem de lucro e aproximadamente 80% afirma conhecer o ponto de equilíbrio da empresa. Por outro lado, aproximadamente 38% dos gestores sabem informar se a organização utiliza ou não algum sistema de custeio e dos que sabem, a maioria (74%), afirma utilizar o custeio variável. Na investigação das possíveis causas constatou-se que o percentual de gestores com formação em áreas afins é bastante próximo ao daqueles que conhecem qual sistema é utilizado, indicando que a formação pode ser um fator explicativo do uso deste tipo de informações. Estes achados podem ser um importante aliado para consulta e orientação de pesquisadores e autoridades responsáveis pelas políticas públicas para as MPEs.  FATEC Osasco2017-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/1210.21574/remipe.v3i2.12REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 3 n. 2 (2017): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da FATEC Osasco; 172-1922446-862210.21574/remipe.v3i2reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECporhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/12/4Menegazzo, Giovanni DutraLunkes, Rogério JoãoMendes, AlcindoSchnorrenberger, Darciinfo:eu-repo/semantics/openAccess2021-06-07T16:35:01Zoai:remipe.fatecosasco.edu.br:article/12Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:01.716802REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false
dc.title.none.fl_str_mv Utilization of costing systems in micro and small companies in Santa Catarina State, Brazil
Utilização de sistemas de custos em micro e pequenas empresas de Santa Catarina
title Utilization of costing systems in micro and small companies in Santa Catarina State, Brazil
spellingShingle Utilization of costing systems in micro and small companies in Santa Catarina State, Brazil
Menegazzo, Giovanni Dutra
Sistemas de custeio
Micro e Pequenas Empresas
Brasil
costing systems
micro and small companies]
]
Brazil
title_short Utilization of costing systems in micro and small companies in Santa Catarina State, Brazil
title_full Utilization of costing systems in micro and small companies in Santa Catarina State, Brazil
title_fullStr Utilization of costing systems in micro and small companies in Santa Catarina State, Brazil
title_full_unstemmed Utilization of costing systems in micro and small companies in Santa Catarina State, Brazil
title_sort Utilization of costing systems in micro and small companies in Santa Catarina State, Brazil
author Menegazzo, Giovanni Dutra
author_facet Menegazzo, Giovanni Dutra
Lunkes, Rogério João
Mendes, Alcindo
Schnorrenberger, Darci
author_role author
author2 Lunkes, Rogério João
Mendes, Alcindo
Schnorrenberger, Darci
author2_role author
author
author
dc.contributor.author.fl_str_mv Menegazzo, Giovanni Dutra
Lunkes, Rogério João
Mendes, Alcindo
Schnorrenberger, Darci
dc.subject.por.fl_str_mv Sistemas de custeio
Micro e Pequenas Empresas
Brasil
costing systems
micro and small companies]
]
Brazil
topic Sistemas de custeio
Micro e Pequenas Empresas
Brasil
costing systems
micro and small companies]
]
Brazil
description : The aim of this study is to identify the cost systems most used in Micro and Small Companies, and the possible reasons for that. Therefore, a survey was elaborated with closed questions on the subject, which were answered by 327 managers of Micro and Small Companies in Santa Catarina State (Brazil). In the data analysis, descriptive statistics and frequency distribution were applied. The results have been shown that approximately 79.5% of the managers affirm to identify the profit margin and approximately 80% assure to know the break-even point of the company. On the other hand, 38% of the managers know whether the organization uses or does not use some costing system, and the most of them (74%) say they use direct costing. In the investigation of possible reasons, it was found that the rate of managers with formal education in related areas is quite close to those who know which system is used, indicating that formal education may be a reason for the use of this kind of information. These findings can be an important support for the consultation and guidance of researchers and authorities responsible for public policies for Micro and Small Companies.  
publishDate 2017
dc.date.none.fl_str_mv 2017-12-30
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/12
10.21574/remipe.v3i2.12
url https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/12
identifier_str_mv 10.21574/remipe.v3i2.12
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/12/4
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. 3 n. 2 (2017): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da FATEC Osasco; 172-192
2446-8622
10.21574/remipe.v3i2
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_ 1797047758058684416