Análise de fatores condicionantes na adoção de um sistema de custeio em micro e pequenas empresas no setor metal-mecânico de Caxias do Sul-RS

Abstract

In the globalized and competitive world in which we live, the constant changes make the micro and small enterprises reconsider their administrative model. In this context, there ought to be constant monitoring and reassessment of operations of the companies, so as to guarantee a synchronism between the strategy laid and its correct execution. For decades, the question of the determination of production costs and services, the efforts to reduce them, and the consequent company decision making that could make the firm more competitive, has been challenging executives and students. To find possible solutions, it is necessary to have a structural and administrative preparation that guarantees firm efficiency (mechanism) and effectiveness (result). This has been done in part by the use of different cost methods, having the aim of generating information that provides a better planning and control of the costs of the enterprises. The research proposed in this work intends to contribute to the analysis of the relation of conditioning factors in the adoption of a cost system for micro and small enterprises. The objective is to analyze the determining factors that condition the choice of a method of financing in micro and small firms, outlining a profile with the main characteristics related to a method of financing, based on these factors. Apart from this, the research shows that the relation of organizational, contextual, and personal factors as condition makers in the adoption of cost systems make a better understanding of this process possible. The study was focused on micro and small enterprises of the metal-mechanic sector of Caxias do Sul – RS, registered in the Sindicato das Indústrias Metalúrgicas, Mecânicas e de Material Elétrico de Caxias do Sul (Simecs – Metallurgical, Mechanical, and Electrical Material Industries Trade Union). To get to the proposal of this work and answer the question that is given, this research takes on a theoretical and practical characteristic, and the applied methodology uses as its foundation the elaboration of an exploratory, descriptive research. For this, a field survey was performed, using an applied questionnaire as the tool in a universe of 420 companies, with a sample of 45 questionnaires.