Análise do comportamento dos custos das empresas do subsetor de comércio listadas na B3

Abstract

The primary objective of this study is to conduct an analysis of the cost behavior of companies belonging to the commerce subsector, listed on B3. In order to achieve this purpose, data was collected from companies registered in the Economática database, during the period from 2010 to 2022. The study is characterized by its descriptive approach and its quantitative nature, using documentary procedures as a basis for conducting the research. During the study, indicators related to the Cost of Product Sold, Administrative Expenses, Sales Expenses, in addition to Total Costs in relation to Net Revenue were calculated. In line with the results obtained, it was possible to verify that, in the period before the pandemic, companies listed on B3 allocated the largest portion of net revenue to cover the costs of products sold, reaching the peak in 2010, with a value of 63, 47%. However, during the height of the pandemic, in 2020, Sales Expenses, Administrative Expenses and Total Costs reached their highest marks, with percentages of 26%, 12% and 101%, respectively. These results show that, although Net Revenue is predominantly consumed by the Cost of Product Sold (COGS), it maintains a strong correlation with Sales Expenses and, above all, with Total Costs, with the exception of Administrative Expenses. In this sense, this study highlights its substantial relevance for future research and for the provision of fundamental information that can shape understanding and action regarding cost behavior in the commerce subsector. The results reveal new perspectives on consumer behavior, contributing substantially to the knowledge and understanding of the financial behavior of companies in the commerce subsector, especially in challenging times such as the Covid-19 pandemic.