STRUCTURE OF SYSTEM COSTS AND ATTRIBUTES OF INFORMATION: A STUDY WITH BRAZILIAN COMPANIES
Keywords:
Cost Management, Cost Systems, Information Quality.Abstract
The aim of this work is to verify the relationship between the cost system structure and the characteristics of information quality generated in Brazilian companies. The motivation its accomplishment arose from a study conducted by Cohen and Kaimenaki (2011) with Greek companies. The structure of such systems is evaluated by the system’s ability in detailing cost information, disaggregating costs according to its behavior, calculating the variations and the frequency with which cost information is provided. The information quality is measured by observing the relevance, precision, timeliness, upgrade, compatibility, accuracy, reliability and usefulness of the information generated by the system. The research methodology is embodied in a descriptive study, conducted by a survey, using a quantitative approach. The study, conducted in 2012, involved a sample of 124 companies listed among the top 1000 companies operating in Brazil and in the classification presented by Exame Maiores e Melhores magazine (2011). The results indicate high levels of use of the cost system by the analyzed companies and that the majority of this system’s characteristics make positive and statistically significant influence over the generated information quality. However, the R2 presented values smaller than 51,0 which indicates that other characteristics and variable of the cost systems should be checked in order to better explain the generation of information with the investigated attributesDownloads
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