Percepção dos gestores das indústrias de móveis da região sudoeste do Paraná acerca da contabilidade e análise de custos

Abstract

This research aims to identify what is the perception of managers of furniture industries in southwestern Paraná about accounting and cost analysis. The selected bibliography brings concepts related to the costs issue, classifies them according to their peculiarities and presents the three main methods used by companies. This is a survey research; it is classified as descriptive and has a quantitative approach. The data collected are primary and followed up by a questionnaire reproduced by an online tool, sent to all furniture industries in southwestern Paraná which were linked to the commercial associations in each town. The results showed that managers recognize the importance of accounting and cost analysis, but that this issue is not well widespread yet. In most of them, it appears that the knowledge aggregated by managers is superficial and that they do not invest in training. That said, this search, when aggregated, enabled to form a current profile of managers of furniture industries in southwestern Paraná, synthetically established which is their predominant perception about accounting and cost analysis and how this influences in the decision-making process inside the companies.