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

Vinícius Costa da Silva Zonatto; Edgar Pamplona; Maurício Leite

doi:10.18046/j.estger.2018.148.2603

Autores/as

Vinícius Costa da Silva Zonatto, Ph.D. Professor Permanente, Programa de Pós-Graduação em Ciências Contábeis, Universidade Regional de Blumenau, Blumenau, Brasil. https://orcid.org/0000-0003-0823-6774
Edgar Pamplona, Ph.D. (c) Doutorando, Programa de Pós-Graduação em Ciências Contábeis, Universidade Regional de Blumenau, Blumenau, Brasil. https://orcid.org/0000-0002-2579-5458
Maurício Leite, Ph.D. (c) Doutorando, Programa de Pós-Graduação em Ciências Contábeis, Universidade Regional de Blumenau, Blumenau, Brasil. https://orcid.org/0000-0001-7764-3969

DOI:

https://doi.org/10.18046/j.estger.2018.148.2603

Palabras clave:

comportamiento de los costos, prosperidad económica, crisis económica, factores asociados, países del PIIGS

Resumen

El objetivo de este artículo es investigar factores asociados al comportamiento de los costos en períodos de prosperidad y crisis económica en 473 empresas que componen los países del PIIGS. Se realizó una investigación descriptiva, con análisis documental y enfoque cuantitativo entre los años 1998 y 2015. Los resultados demuestran que las organizaciones operan con márgenes de beneficio inferior en períodos de crisis, sugiriendo que éstas ajustan sus estructuras de costo para resistir los períodos de crisis. Además, los costos (gastos) con ventas/generales/administrativos presentan menor asimetría en la recesión mientras que el flujo de caja libre e intensidad de los activos fijos aumentan la asimetría. Esta investigación proporciona nuevas perspectivas para que los gestores identifiquen posibles caminos para la toma de decisión más asertiva, con el fin de mantener la persistencia de las organizaciones en el mercado.

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