Statistical analysis of indirect costs production: a contribution to the "accurate cost" study
DOI:
https://doi.org/10.11606/rco.v5i12.34798Keywords:
Exact cost, Indirect costs of production, Statistical analysis, Cost behaviorAbstract
The aim of this study is to determine the value of the indirect costs of production by means of statistical criteria, applied to a case study, in the textile sector company located in Santa Catarina focused on manufacturing knitwear, wich production process is summarized in the weaving to the internal market. Furthermore, in methodological terms, the research also is characterized as exploratory with quantitative approach. As a theoretical contribution has been mainly studies of Atkinson et al, 2000; Borgert et al, 2007; Garrison and Noreen, 2000; Hansen and Mowen, 2003; Horngren; Datar and Foster, 2004; Leone and Leone, 2002; Maher, 2001; Shank and Govindarajan, 1997. By applying statistical techniques to these variables, with emphasis on the analysis of correlation and regression, the results show that, for a confidence range of 95%, the average cost per kilogram produced in the period was R$ 2.2139 (two Reais and twenty one cents and thirty nine thousandths of real) varying from R$ 2.2064 (two Reais and twenty cents and sixty four thousandths of real) and R$ 2.2297 (two Reais and twenty two cents and ninety seven thousandths of a real). Thus, for the range mentioned, is demonstrated the possibility of statistical application in determining values towards a "more accurate cost".Downloads
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