Gestão de custos para tomada de decisão em empresas de panificação situadas na cidade de João Pessoa

Abstract

The goal of this work was to investigate the management tools based on cost management used by managers of bakeries located in the city of João Pessoa/PB as an aid in the decision making process. The research is classified as descriptive and quantitative. For its elaboration, a questionnaire was applied, considering three groups of variables. The first group of variables was composed by aspects related to the characteristics of the managers, while the second was composed by aspects related to the companies. The third included aspects related to knowledge and applications of cost management by bakeries. Two statistical techniques were employed for the treatment of the collected data: the descriptive analysis of the variables and the application of the Spearman's Coefficient. With respect to knowledge and application of cost management, most bakery managers indicated that they had a level of knowledge about cost management between regular and very regular, while the level of application of cost management was regular. Based on the results, it is suggested that the level of education of the managers influences the knowledge about cost management.