Fatores contingenciais e a utilização do custeio alvo: um estudo nas indústrias de confecções de Santa Cruz do Capibaribe - PE

Abstract

This research aimed to analyze how contingency factors are related to the use of aspects related to the target costing process in the confectionery industries in Santa Cruz do Capibaribe-PE. To achieve the outlined objective, an exploratory and descriptive research was carried out, regarding the objectives, and a quantitative approach in relation to the problem. As for the data collection technique, the research was carried out through a survey, with the sending of a Google forms link by e-mail containing the fully structured research instrument, divided into three groups of variables, consisting of 39 questions, most of them with answers arranged on a 5 point Likert scale. The universe considered was the 110 garment industries in the city of Santa Cruz do Capibaribe-PE included in the FIEPE database. Furthermore, the research was of a census nature, as all companies were contacted. Among the 110 industries, 24 accepted to participate in the survey, which represented a response rate of 21.82%. As for the analysis techniques, descriptive statistics and the non-parametric statistical test of Spearman's correlation coefficient were used, in which statistically significant relationships were considered, exclusively, those that presented a level of significance in the order of 99% (p = 0.01). To obtain the coefficients, the Statistica software was used. Thus, considering the methodological procedures presented, the main results obtained allowed to identify that there is a statistically significant relationship directly proportional between the competition for product launches and the definition of prices based on market conditions. On the other hand, a statistically significant relationship was found inversely proportional between the changes in the regulations that govern the activities of companies and the estimation of costs before the start of production. The level of formalization of internal procedures was statistically significant and directly proportional to the involvement of employees from different departments in the process of designing and creating a product. Decision-making considering the long term was statistically significant and directly proportional to the optimization of processes and resources. Therefore, the analysis of the significance of the relationships made it possible to conclude that some of the contingent factors considered, such as competition for launches, changes in regulations, the level of formalization of internal procedures and the long-term focus on decision-making are significantly related to aspects phases of the target costing process.