Análise do comportamento de custos das empresas de construção civil listadas na B3 em períodos de crise e prosperidade econômica

Abstract

Cost behavior has been occupying space in the debates about economic management, making it possible to analyze companies' performance. This study seeks to investigate the behavior of the cost of construction companies listed in B3 during periods of economic prosperity (2010-2013) and economic crisis (2014-2018). Using descriptive, documentary and quantitative research, we collected data on Net Revenue (NR), Cost of Goods Sold (COGS), Selling Expenses (DA) and total sample costs for 18 companies. The results of the research revealed, through descriptive analysis, change in the behavior of the companies' costs between the two periods investigated. This dynamic showed that there was an average commitment of net revenue in relation to selling costs, selling and administrative expenses and, above all, to total costs that went from 87% in the economic prosperity period to 118% in the four years. Economic crisis, thus indicating loss. 16 companies increased their total costs between the two comparative moments, with 10 presenting higher costs than total net revenues, indicating, in the economic downturn, a possible decline in revenues and maintenance of structural fixed costs.