Percepções da importância dos sistemas de custos nas empresas peruanas
DOI:
https://doi.org/10.56563/costosygestion.108.e4Palavras-chave:
contabilidade de custos, controle gerencial, ERP, sistemas de custosResumo
Este estudo explora as percepções dos gestores sobre a importância dos sistemas de custos na tomada de decisões operacionais e estratégicas, bem como os fatores que influenciam essas percepções. Utilizando um escopo relacional e uma abordagem quantitativa, a pesquisa se baseia em un levantamento de dados com gerentes responsáveis por sistemas de custos em empresas peruanas. A análise fatorial foi usada para identificar os principais componentes das percepções, enquanto os testes U de Mann-Whitney e Kruskal-Wallis foram usados para avaliar os efeitos do uso de ERP e as diferenças entre os setores de negócios. De acordo com os resultados, os sistemas de custeio padrão e custeio por absorção são os mais comumente utilizados, principalmente para a elaboração de informações financeiras, análise de rentabilidade e orçamento, especialmente na tomada de decisões de curto prazo. A implantação do ERP e do setor empresarial influenciam moderadamente as percepções dos gestores. Esses resultados fornecem uma base para futuros estudos confirmatórios sobre a relevância e os determinantes da adoção de sistemas de custeio. O estudo ressalta a necessidade de melhorar o treinamento em ferramentas analíticas para gerentes de sistemas de custos para melhorar a tomada de decisões nos níveis operacional e estratégico.
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