O nível de maturidade da gestão de custos nas indústrias moveleiras paranaenses
Keywords:
Nível de maturidade. Contabilidade de custos. Indústrias moveleiras.Abstract
As informações de custos subsidiam os diversos níveis gerenciais de uma organização, à medida que auxiliam as funções relacionadas à avaliação de desempenho, planejamento, controle e tomada de decisão. O objetivo desta pesquisa é investigar a diferença entre os níveis de maturidade da gestão de custos para as indústrias moveleiras paranaenses. As informações foram coletadas, com auxilio da plataforma google docs, a partir de um questionário construído com base nos 12 níveis de maturidade na gestão de custos determinado pelo guia internacional de boas práticas do IFAC. A amostra final resultou em 34 respondentes. Para análise dos dados utilizou-se estatística descritiva e o teste não paramétrico de Kruskal-Wallis. O teste realizado evidenciou diferença dos respondentes para o nível 9, em que os clientes influenciam na programação da produção e as empresas conseguem planejar sua capacidade e seus recursos a partir da demanda de seus clientes, quando comparado o número de funcionários que trabalham na empresa, faturamento anual e a contabilidade ser terceirizada. Para os demais níveis, a região de atuação da empresa, número de funcionários, faturamento anual e a contabilidade ser terceirizada, p Value (Asymp. Sig.) não apresentou resultado significativo, demonstrando não ser possível apresentar diferença estatisticamente significativa para os outros níveis e variáveis de análise.
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