A influência do ativo imobilizado no comportamento assimétrico dos custos

• Autor(a) principal: Grejo, Letícia Matiolli
• Data de Publicação: 2016
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Estadual de Maringá (RI-UEM)
• Texto Completo: http://repositorio.uem.br:8080/jspui/handle/1/3388
• topic: Contabilidade; Gestão estratégica de custos; Comportamento assimétrico; Custos; Sticky Cost; Ativo Imobilizado; Brasil.; Sticky Cost; Fixed Asset; Asymmetrical behavior; Brazil.; Ciências Sociais Aplicadas; Ciências Contábeis

In their study of literary review and synthesis, Malik (2012) classifies research on sticky cost in three areas: evidenciation, determination and consequences. . Seeking to answer the second area of the study Malik (2012) - determination, finding factors capable of explain the cost stickiness - , this dissertation has the general objective investigate the influence of fixed assets in the asymmetric behavior of costs. As for methodological design, this search is applied, from the point of view of its nature; quantitative, point of view the form of approach to the problem; descriptive, as the objectives; and survey on the technical procedures. In Economática database information was collected from 103 companies, divided into two groups according to the percentage that the fixed asset is in total assets. Thus was formed a group of companies that have less representation (0% to 33.33%) of fixed assets and other with companies with the most representative (66.66% to 100%). Were used to analyze the variables net sales revenue, cost of goods sold and administrative expenses, selling expenses and fixed assets, which were extracted from the financial statements of Brazilian companies in the sectors that had data available for the execution of regression statistical technique with panel data between the years 2005-2014: consumer cyclical, basic materials and public utility listed on the BM & FBOVESPA. The asymmetry results reveal the presence of sticky cost in the three sectors for the analysis involving the cost of goods sold in groups of more representative. The consumer cyclical sector demonstrates anti-stick behavior in the analysis of the cost of goods sold for the group of smaller representation, as well as in the study of the sum of administrative expenses and sales also for the smaller representation of fixed assets group, making it clear that the asymmetry is due to fixed expenses, which may be present to a greater extent in companies with investments in classification of the asset. In the basic materials sector is evidenced greater asymmetry in the most representative group of fixed assets so much to analysis of the cost of goods sold and in the analysis of administrative expenses and sales. On the other hand, the analysis of the asymmetry of the sum of expenses for public utility sector, it is possible to observe a sticky cost behavior for general analysis and groups smaller representation and anti-sticky behavior for the group more representative. The results also indicate that in the sectors of consumer cyclical and basic materials the group most representative presents lower profits, while the public utility sector has the result that is contrary expected. Thus, it is believed that companies that demonstrate less sticky cost behavior will have better earnings. And, a general way it can be concluded that investment in fixed assets may generate greater asymmetries in costs due to their fixed elements, what in the long run, may reduce the company's earnings, because it has more difficult to get rid of these fixed assets.