Organizational characteristics and the usage of costs management in decision-making process

Abstract

The objective of this study is to verify the determinants of costs management practices used in decision-making process of companies in the westside of Santa Catarina. The data collection was carried out using a questionnaire answered by 41 companies managers from different market sectors. The descriptive research used a quantitative approach using the Chi-Square and Kruskal-Wallis tests. The results indicated that the variable costing method is widely used by the studied companies. The market sector, tax regime and annual turnover were decisive factors for the use of production costing and budget tools. The market sector proved to be a decisive factor in the use of costs information for the selling price formation and negotiation with suppliers and customers. The uptime pointed to differences in the use of costs information for the selling price formation and expenses controlling. The tax regime and the number of employees were decisive for the use of costs information that complies with the tax legislation, identifying possible hindrances in the productive process and also in the set prices.

Keywords

• Características organizacionais
• Gestão de custos
• Práticas de custos
• Ferramentas de custos.