ASYMMETRIC BEHAVIOR OF COSTS IN BRAZILIAN PUBLICLY TRADED COMPANIES:AN ANALYSIS OF BRAZILIAN COMPANIES LISTED ON BMF&BOVESPA BETWEEN 2000 AND 2015
Autor(a) principal: | |
---|---|
Data de Publicação: | 2018 |
Outros Autores: | , |
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. |
id |
UNISUL-1_e70814028cb69c9da5d5ed7579a81792 |
---|---|
oai_identifier_str |
oai:portaldeperiodicos.animaeducacao.com.br:article/4779 |
network_acronym_str |
UNISUL-1 |
network_name_str |
Revista Eletrônica de Estratégia e Negócios |
repository_id_str |
|
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 |
_version_ |
1800220658022481920 |