Analisar o comportamento dos custos das empresas da construção civil listadas na b3 entre 2013 a 2022
Arquivos
Data
2023-12-15
Autores
Torres, Suellen Bernabe Ribeiro 
Orientadores
Costa, Simone Alves
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
Como objetivo, esta pesquisa tem a finalidade de analisar o comportamento dos custos das empresas da construção civil listadas na bolsa entre 2013 a 2022. Para isso, foi montado uma base de dados com Receita Líquida (RL), Custo dos Produtos Vendidos (CPV), Despesas Administrativas (DA) e Despesas de vendas (DV) das empresas selecionadas que foram 18, a fim de utilizar estatística descritiva para realizar os cálculos da base. Dessa forma, alcançado o objetivo estabelecido nesse estudo, que tende seguir os métodos aplicados na pesquisa de Oliveira et al (2019), como resultado, foi mostrado que mesmo nos anos de pandemia da Covid 19, a média dos custos seguiu a médias das receitas como no estudo de Oliveira et al (2019) e as médias das relações de custos, despesas administrativas e de vendas, frente a receita líquida, os custos continuam consumindo mais da receita do que a DA e DV, em segundo tem as despesas administrativas e em terceiro as de vendas. Em outras palavras, não houve alteração relevante na estrutura de custos, para as empresas estudadas, mesmo no período pandêmico.
The objective of this research is to analyze the cost behavior of construction companies listed on the stock exchange between 2013 and 2022. For this, a database was created with Net Revenue (RL), Cost of Products Sold (COGS) , Administrative Expenses (DA) and Sales Expenses (DV) of the selected companies of which there were 18, in order to use descriptive statistics to carry out the base calculations. In this way, having achieved the objective established in this study, which tends to follow the methods applied in the research by Oliveira et al (2019), as a result, it was shown that even in the years of the Covid 19 pandemic, the average costs followed the average revenues as in the study by Oliveira et al (2019) and the averages of the cost ratios, administrative and sales expenses, compared to net revenue, costs continue to consume more revenue than DA and DV, in second place are administrative expenses and thirdly, sales. In other words, there was no relevant change in the cost structure for the companies studied, even during the pandemic period.
The objective of this research is to analyze the cost behavior of construction companies listed on the stock exchange between 2013 and 2022. For this, a database was created with Net Revenue (RL), Cost of Products Sold (COGS) , Administrative Expenses (DA) and Sales Expenses (DV) of the selected companies of which there were 18, in order to use descriptive statistics to carry out the base calculations. In this way, having achieved the objective established in this study, which tends to follow the methods applied in the research by Oliveira et al (2019), as a result, it was shown that even in the years of the Covid 19 pandemic, the average costs followed the average revenues as in the study by Oliveira et al (2019) and the averages of the cost ratios, administrative and sales expenses, compared to net revenue, costs continue to consume more revenue than DA and DV, in second place are administrative expenses and thirdly, sales. In other words, there was no relevant change in the cost structure for the companies studied, even during the pandemic period.
Descrição
Citação
Torres, Suellen Bernabe Ribeiro. Analisar o Comportamento dos Custos das Empresas da Construção Civil Listadas na B3 entre 2013 a 2022. 2023. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2023.