ASYMMETRIC BEHAVIOR OF COSTS IN BRAZILIAN PUBLICLY TRADED COMPANIES:AN ANALYSIS OF BRAZILIAN COMPANIES LISTED ON BMF&BOVESPA BETWEEN 2000 AND 2015

Detalhes bibliográficos
Autor(a) principal: Sponchiado, Simone
Data de Publicação: 2018
Outros Autores: Martins, Vinicius Abilio, Petri, Sergio Murilo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Eletrônica de Estratégia e Negócios
Texto Completo: https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/4779
Resumo: The objective of this study was to verify the behavior of the costs in relation to sales revenues in Brazilian companies listed on the BMF&BOVESPA between 2000 and 2015. Through a survey, with 347 companies listed on the BMF&BOVESPA, descriptive, quantitative and documentary, Linear regression, mean and coefficient of variation were used to analyze the behavior of costs and the theory of sticky costs. The results showed that, in general, the companies committed 71.26% of net sales revenue (RLV) to cost of goods sold (CPV) over the 16 years analyzed.
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spelling ASYMMETRIC BEHAVIOR OF COSTS IN BRAZILIAN PUBLICLY TRADED COMPANIES:AN ANALYSIS OF BRAZILIAN COMPANIES LISTED ON BMF&BOVESPA BETWEEN 2000 AND 2015COMPORTAMIENTO ASIMÉTRICO DE LOS COSTOS EN CAPITAL ABIERTO DE BRASIL:UN ANÁLISIS DE LAS EMPRESAS BRASILEÑAS EN LA BMF&BOVESPA EN LOS AÑOS 2000 A 2015COMPORTAMENTO ASSIMÉTRICO DE CUSTOS EM EMPRESAS BRASILEIRAS DE CAPITAL ABERTO: UMA ANÁLISE EM EMPRESAS BRASILEIRAS LISTADAS NA BM&FBOVESPA ENTRE OS ANOS DE 2000 A 2015Cost behaviorAsymmetry of CostsSticky Costs.Comportamiento del costoAsimetría de costosSticky Costs.Comportamento de CustosAssimetria de CustosSticky Costs.The objective of this study was to verify the behavior of the costs in relation to sales revenues in Brazilian companies listed on the BMF&BOVESPA between 2000 and 2015. Through a survey, with 347 companies listed on the BMF&BOVESPA, descriptive, quantitative and documentary, Linear regression, mean and coefficient of variation were used to analyze the behavior of costs and the theory of sticky costs. The results showed that, in general, the companies committed 71.26% of net sales revenue (RLV) to cost of goods sold (CPV) over the 16 years analyzed.El objetivo de este estudio fue determinar cómo se comportan los costos en relación con los ingresos de ventas de las empresas brasileñas en la BM & FBOVESPA de 2000 a 2015. A través de una encuesta, con 347 compañías listadas en la BM & FBOVESPA, la descriptiva, cuantitativa y documental, se utilizó la regresión lineal, media y coeficiente de variación para analizar el comportamiento de los costos y gastos de la teoría pegajosa. Los resultados mostraron que en general las empresas se comprometen 71,26% de las ventas netas (RLV) con el costo de los bienes vendidos (COGS) durante los 16 años analizados. O objetivo deste estudo foi verificar como se comportam os custos em relação às receitas de vendas nas empresas brasileiras listadas na BM&FBOVESPA entre 2000 a 2015. Por meio de um levantamento, com as 347 empresas listadas na BM&BOVESPA, de caráter descritivo, quantitativo e documental, se utilizou de regressão linear, média e coeficiente de variação para analisar o comportamento dos custos e a teoria dos sticky costs. Os resultados encontrados mostraram que no geral as empresas comprometem 71,26% da receita líquida de vendas (RLV) com o custo dos produtos vendidos (CPV) ao longo dos 16 anos analisados.Universidade do Sul de Santa Catarina2018-12-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/477910.19177/reen.v11e01201853-78Revista Eletrônica de Estratégia & Negócios; v. 11 n. 1 (2018); 53-781984-33721984-3372reponame:Revista Eletrônica de Estratégia e Negóciosinstname:Universidade do Sul de SC (UNISUL)instacron:UNISULporhttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/4779/pdfCopyright (c) 2018 Revista Eletrônica de Estratégia & Negóciosinfo:eu-repo/semantics/openAccessSponchiado, SimoneMartins, Vinicius AbilioPetri, Sergio Murilo2020-04-28T13:49:14Zoai:portaldeperiodicos.animaeducacao.com.br:article/4779Revistahttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeNPRIhttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/oaiterezinha.angeloni@unisul.br||ademar.unisul@gmail.com1984-33721984-3372opendoar:2022-11-08T11:08:32.036249Revista Eletrônica de Estratégia e Negócios - Universidade do Sul de SC (UNISUL)false
dc.title.none.fl_str_mv ASYMMETRIC BEHAVIOR OF COSTS IN BRAZILIAN PUBLICLY TRADED COMPANIES:AN ANALYSIS OF BRAZILIAN COMPANIES LISTED ON BMF&BOVESPA BETWEEN 2000 AND 2015
COMPORTAMIENTO ASIMÉTRICO DE LOS COSTOS EN CAPITAL ABIERTO DE BRASIL:UN ANÁLISIS DE LAS EMPRESAS BRASILEÑAS EN LA BMF&BOVESPA EN LOS AÑOS 2000 A 2015
COMPORTAMENTO ASSIMÉTRICO DE CUSTOS EM EMPRESAS BRASILEIRAS DE CAPITAL ABERTO: UMA ANÁLISE EM EMPRESAS BRASILEIRAS LISTADAS NA BM&FBOVESPA ENTRE OS ANOS DE 2000 A 2015
title ASYMMETRIC BEHAVIOR OF COSTS IN BRAZILIAN PUBLICLY TRADED COMPANIES:AN ANALYSIS OF BRAZILIAN COMPANIES LISTED ON BMF&BOVESPA BETWEEN 2000 AND 2015
spellingShingle ASYMMETRIC BEHAVIOR OF COSTS IN BRAZILIAN PUBLICLY TRADED COMPANIES:AN ANALYSIS OF BRAZILIAN COMPANIES LISTED ON BMF&BOVESPA BETWEEN 2000 AND 2015
Sponchiado, Simone
Cost behavior
Asymmetry of Costs
Sticky Costs.
Comportamiento del costo
Asimetría de costos
Sticky Costs.
Comportamento de Custos
Assimetria de Custos
Sticky Costs.
title_short ASYMMETRIC BEHAVIOR OF COSTS IN BRAZILIAN PUBLICLY TRADED COMPANIES:AN ANALYSIS OF BRAZILIAN COMPANIES LISTED ON BMF&BOVESPA BETWEEN 2000 AND 2015
title_full ASYMMETRIC BEHAVIOR OF COSTS IN BRAZILIAN PUBLICLY TRADED COMPANIES:AN ANALYSIS OF BRAZILIAN COMPANIES LISTED ON BMF&BOVESPA BETWEEN 2000 AND 2015
title_fullStr ASYMMETRIC BEHAVIOR OF COSTS IN BRAZILIAN PUBLICLY TRADED COMPANIES:AN ANALYSIS OF BRAZILIAN COMPANIES LISTED ON BMF&BOVESPA BETWEEN 2000 AND 2015
title_full_unstemmed ASYMMETRIC BEHAVIOR OF COSTS IN BRAZILIAN PUBLICLY TRADED COMPANIES:AN ANALYSIS OF BRAZILIAN COMPANIES LISTED ON BMF&BOVESPA BETWEEN 2000 AND 2015
title_sort ASYMMETRIC BEHAVIOR OF COSTS IN BRAZILIAN PUBLICLY TRADED COMPANIES:AN ANALYSIS OF BRAZILIAN COMPANIES LISTED ON BMF&BOVESPA BETWEEN 2000 AND 2015
author Sponchiado, Simone
author_facet Sponchiado, Simone
Martins, Vinicius Abilio
Petri, Sergio Murilo
author_role author
author2 Martins, Vinicius Abilio
Petri, Sergio Murilo
author2_role author
author
dc.contributor.author.fl_str_mv Sponchiado, Simone
Martins, Vinicius Abilio
Petri, Sergio Murilo
dc.subject.por.fl_str_mv Cost behavior
Asymmetry of Costs
Sticky Costs.
Comportamiento del costo
Asimetría de costos
Sticky Costs.
Comportamento de Custos
Assimetria de Custos
Sticky Costs.
topic Cost behavior
Asymmetry of Costs
Sticky Costs.
Comportamiento del costo
Asimetría de costos
Sticky Costs.
Comportamento de Custos
Assimetria de Custos
Sticky Costs.
description The objective of this study was to verify the behavior of the costs in relation to sales revenues in Brazilian companies listed on the BMF&BOVESPA between 2000 and 2015. Through a survey, with 347 companies listed on the BMF&BOVESPA, descriptive, quantitative and documentary, Linear regression, mean and coefficient of variation were used to analyze the behavior of costs and the theory of sticky costs. The results showed that, in general, the companies committed 71.26% of net sales revenue (RLV) to cost of goods sold (CPV) over the 16 years analyzed.
publishDate 2018
dc.date.none.fl_str_mv 2018-12-28
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://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/4779
10.19177/reen.v11e01201853-78
url https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/4779
identifier_str_mv 10.19177/reen.v11e01201853-78
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/4779/pdf
dc.rights.driver.fl_str_mv Copyright (c) 2018 Revista Eletrônica de Estratégia & Negócios
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Revista Eletrônica de Estratégia & Negócios
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Sul de Santa Catarina
publisher.none.fl_str_mv Universidade do Sul de Santa Catarina
dc.source.none.fl_str_mv Revista Eletrônica de Estratégia & Negócios; v. 11 n. 1 (2018); 53-78
1984-3372
1984-3372
reponame:Revista Eletrônica de Estratégia e Negócios
instname:Universidade do Sul de SC (UNISUL)
instacron:UNISUL
instname_str Universidade do Sul de SC (UNISUL)
instacron_str UNISUL
institution UNISUL
reponame_str Revista Eletrônica de Estratégia e Negócios
collection Revista Eletrônica de Estratégia e Negócios
repository.name.fl_str_mv Revista Eletrônica de Estratégia e Negócios - Universidade do Sul de SC (UNISUL)
repository.mail.fl_str_mv terezinha.angeloni@unisul.br||ademar.unisul@gmail.com
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