Um Estudo Exploratório sobre a Utilização das Informações de Custos em Indústrias de Confecções na Cidade de Ponta Grossa

The objective of this article is to identify whether the companies use or not information of costs to manage their costs of production. The study analyzed the costs administration practices developed by the segment of clothes industries in Ponta Grossa city in the state of Paraná - Brazil, through t...

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Veröffentlicht in:Journal of technology management & innovation 2007-01, Vol.2 (3), p.124
Hauptverfasser: Marcia Cristina de Mello Kaspczak, Scandelari, Luciano
Format: Artikel
Sprache:eng ; por ; spa
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Zusammenfassung:The objective of this article is to identify whether the companies use or not information of costs to manage their costs of production. The study analyzed the costs administration practices developed by the segment of clothes industries in Ponta Grossa city in the state of Paraná - Brazil, through the application of questionnaires. It has been observed that, in its majority, the researched companies are small companies, managed by their owners. The evidences show that there is a lack of computer systems making it difficult to manage the level of supplies and thus the use of cost information of the researched industries. According to most companies, the information of costs they possess are basically used with the purpose of pricing their products, and some of them use it to control and to reduce their level of costs.
ISSN:0718-2724
0718-2724