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

Marcia Cristina de Mello Kaspczak, Luciano Scandelari


Title: 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.

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