Comportamento dos custos das empresas dos setores de tecnologia da informação e de comunicação listadas na B3

Abstract

The objective of this study is to analyze the cost behavior of companies in the Information Technology and Communication sectors listed on B3. The research is classified as descriptive, with a quantitative approach, and its procedures were carried out through documentary research. In order to achieve this objective, company data was collected through the Economática database. Thus, indicators for Cost of Goods Sold (COGS), Administrative Expense (AE), and Sales Expense (SE) were calculated, in addition to the Total Costs (TC) in relation to Net Revenue (NR). The results found through these calculations reveal that the communications sector presented the largest negative variations in its indicators with the start of the pandemic, however, the information technology sector presented the largest positive variations. Moreover, the sector averages, during the analyzed period, showed that in the communications sector, 71% of the NR was committed to covering the COGS, being 56% in the information technology sector. In the correlation analysis, a strong link between COGS and NR was noticed, thus deciphering the influence power of NR over COGS.. This study seeks to aggregate information for both the academic community and society, as it presents relevant information about the economic-financial performance of companies that can be used for evaluations by investors, private and government financial entities.