Um Estudo Exploratório sobre a Utilização das Informações de Custos em Indústrias de Confecções na Cidade de Ponta Grossa
AbstractTitle: 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.
How to Cite
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).