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Fatores associados ao comportamento dos custos em períodos de prosperidade e crise economica em empresas dos países que compoe o PIIGS

Author

Listed:
  • Edgar Pamplona
  • Maurício Leite
  • Vinícius Costa da Silva Zonatto

Abstract

O objetivo deste estudo é investigar fatores associados ao comportamento dos custos em períodos de prosperidade e crise economica de 473 empresas dos países que compoem o PIIGS. Foi realizada uma pesquisa descritiva, com análise documental e abordagem quantitativa entre os anos de 1998 e 2015. Os resultados demonstram que as organizacoes operam com margens de lucro inferior nos períodos de crise, sugerindo que estas tendem a ajustar suas estruturas de custo para resistir aos períodos de crise. Ademais, os custos (despesas) com vendas, gerais e administrativos apresentam menor assimetria na recessao enquanto fluxo de caixa livre e intensidade dos ativos fixos aumentam a assimetria. Esta pesquisa fornece novas perspectivas para que gestores identifiquem possíveis caminhos para a tomada de decisao mais assertiva, visando manter a persistencia das organizacoes no mercado.

Suggested Citation

  • Edgar Pamplona & Maurício Leite & Vinícius Costa da Silva Zonatto, 2018. "Fatores associados ao comportamento dos custos em períodos de prosperidade e crise economica em empresas dos países que compoe o PIIGS," Estudios Gerenciales, Universidad Icesi, vol. 34(148), pages 305-319, October.
    • Handle: RePEc:col:000129:016851
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    File URL: https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2603
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    More about this item

    Keywords

    comportamento dos custos; prosperidade econômica; crise econômica; fatores associados; países do PIIGS;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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