Utilização do custo-meta por empresas brasileiras como estratégia de gestão: alguns estudos setoriais utilizando o método da causalidade de Granger
DOI:
https://doi.org/10.1590/S1519-70772005000300004Keywords:
Target-cost, Price and Cost Management, Granger CausalityAbstract
This article aims to develop, based on the Granger-causality test, a research technique to assess, in business sectors and as an alternative for case studies, the price strategies adopted by Brazilian companies. It focuses on the differentiation between those companies which use target costing as a strategy from those using the cost plus margin, or yet, from companies without a clear strategy for establishing prices and costs. Forty-seven companies from eight different segments were analyzed through Granger causality. In most cases, the results revealed a lack of strategy in terms of company price and cost management. Target costing was only predominant in the electric power distribution sector. The research results suggest possibilities for future studies.Downloads
Downloads
Published
Issue
Section
License
The content of the article(s) published in the RC&F are of the entire liability of the authors, including with regard to the truth, updating and accuracy of data and information. The authors shall assign the rights in advance to the Department of Accounts and Actuarial Sciences of the FEA/USP, which shall permit the publication of extracts or of the whole, with prior permission, provided that the source is cited (Creative Commons – CCBY).
RC&F shall not charge a fee for the submission of articles. The submission of articles to RC&F shall imply that the author(s) authorizes/authorize its publication without the payment of author’s rights.
The submission of articles shall authorize the RC&F to adjust the text of the article(s) to their publication formats and if necessary, to make spelling, grammar and regulatory changes.