Análise do sistema de gestão de custos do setor boneleiro de Caicó, São Jose do Seridó e Serra Negra do Norte.

Abstract

Cost management is an important competitive differential because it allows a lower price and ensures profitability for the company. Therefore, the present study has as research the analysis of the cost management system of the boneleiro sector of the cities of Caicó, São José do Seridó and Serra Negra do Norte, composed of 80 companies and considered the second largest pole producing caps and hats in Brazil, behind the apucarana pole in Paraná. For this, an electronic questionnaire was applied to 15% of the study population. With descriptive methodology and quantitative and qualitative approach, the research sought to analyze the answers of 13 questions that questioned owners or guardians regarding the acquisition of raw materials, labor and knowledge of concepts about the company's costs and the treatment given to them. In the end, the research pointed out that many interviewees do not have knowledge about how costs are treated and that few bonelarias conduct market research for the acquisition of raw materials, as well as in many bonelarias there is no reduction of losses of this material at the time of production. Thus, it is concluded that the decision-making by the owners or guardians may be inefficient because it does not present knowledge about the cost management system. The study makes room for further research on the subject.