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

• 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
• topic: Sistemas de custeio; Micro e Pequenas Empresas; Brasil; costing systems; micro 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.