Custos industriais: uma análise bibliométrica e de conteúdo das publicações no Congresso Brasileiro de Custos (CBC)

Abstract

This study aimed to assess the current stage of development of the industrial costs topic, according to the scientific community, in the Brazilian Congress of Costs (BCC). This research is characterized as descriptive and it is supported on theoretical basis, using a qualitative approach of the problem. Its researches were conducted on secondary sources, and the nature of this work is characterised as bibliographic research and it uses document analysis as a tool for data collecting. A bibliographic portfolio (BP) was generated from structured search in the BCC. The main results of the bibliometry were: (i) 2008 was the year that occurred most publications; (ii) the more significant authors are: Gino Berninzon Di Domenico and Paulo Corrêa Lima; (iii) the most quoted article was “Gestão de Custos Baseada em Atividades em um Ambiente Agrícola”, authoring of Domenico and Lima; (iv) the most used keywords were: “Costing Method”, “Decision-Making”, “Cost Management”, “Management”, “Cost Accounting” and “ABC Costing”; (v) the most references of the bibliographic portfolio (RBP) are books (55%); (vi) the most quoted author of the RBP is Robert S. Kalpan with fifteen citations. The major results of the content analysis were: (i) the methodological framework showed that most articles have nature of the descriptive objective (80%), with qualitative approach (80%), using case study with the nature of the work (60%) and using documentary analysis as tool for data collection (53%); (ii) the costing methodologies most approached were ABC costing (33%) and by absorption (28%) and the choice has no direct relation with the industrial activity broached; (iii) all the raised objectives had achieved results and the results, in majority, had managerial/strategical purpose; (iv) the pointed out benefits and strengths by the BP authors highlight management features of the costing methodology approaches, in the other hand, the disadvantage and weaknesses showed the challenge of the method's implantation; (v) about the approach method development process, the authors itemized the typical procedures for each method, as instance, in the ABC costing method, were mentioned the activities, guides and cost objects and (vi) the purpose of the information generated on all items had management / strategic nature with terms related to process control, cost management, decision-making, reduce costs and increase of competitiveness.