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

An Exploratory Study on the Use of the Information of Costs in Clothes Industries in Ponta Grossa City;
Um Estudo Exploratório sobre a Utilização das Informações de Custos em Indústrias de Confecções na Cidade de Ponta Grossa

dc.creatorKaspczak, Marcia Cristina de Mello
dc.creatorScandelari, Luciano
dc.date2007-09-15
dc.identifierhttps://www.jotmi.org/index.php/GT/article/view/cas9
dc.descriptionTitle: An Exploratory Study on the Use of the Information of Costs in Clothes Industries in Ponta Grossa City. 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.en-US
dc.descriptionTitle: An Exploratory Study on the Use of the Information of Costs in Clothes Industries in Ponta Grossa City. 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.es-ES
dc.descriptionO objetivo deste artigo é identificar se as empresas utilizam ou não, informações de custos para administrar seus custos de produção. O estudo analisou as práticas de administração de custos desenvolvidas pelo segmento das indústrias de vestuário da cidade de Ponta Grossa no estado do Paraná, através da aplicação de questionários. Observou-se que, em sua maioria, as empresas pesquisadas são microempresas, administradas por seus proprietários. As evidências mostram que ocorre falta de informatização, dificultando a administração do nível de estoques e conseqüentemente o uso das informações de custos das indústrias pesquisadas. De acordo com a maioria das empresas, as informações de custos que possuem são utilizadas basicamente com a finalidade de formação de preço de venda de seus produtos, e algumas as utilizam para controlar e reduzir seu nível de custos.pt-BR
dc.formatapplication/pdf
dc.languageeng
dc.publisherFacultad de Economía y Negocios, Universidad Alberto Hurtadoen-US
dc.relationhttps://www.jotmi.org/index.php/GT/article/view/cas9/422
dc.rightsCopyright (c) 2007 Journal of Technology Management & Innovationen-US
dc.rightshttps://creativecommons.org/licenses/by-sa/4.0en-US
dc.sourceJournal of Technology Management & Innovation; Vol. 2 No. 3 (2007); 124-133en-US
dc.sourceJournal of Technology Management & Innovation; Vol. 2 Núm. 3 (2007); 124-133es-ES
dc.source0718-2724
dc.titleUm Estudo Exploratório sobre a Utilização das Informações de Custos em Indústrias de Confecções na Cidade de Ponta Grossaen-US
dc.titleAn Exploratory Study on the Use of the Information of Costs in Clothes Industries in Ponta Grossa Cityes-ES
dc.titleUm Estudo Exploratório sobre a Utilização das Informações de Custos em Indústrias de Confecções na Cidade de Ponta Grossapt-BR
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typePeer-reviewed Articleen-US


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