Comportamento dos custos em uma empresa do segmento de armas e munições

Abstract

The general objective of this study is to analyze the behavior of a company of a company in the Arms and Ammunition segment during the years 2010 to 2022. This research, with regard to the objective, is typified as exploratory and descriptive. The data of this research are secondary and were collected with the help of the Economática© software, through the accounting information made available by the company Taurus on the portal of Brasil, Bolsa e Balcão [B]3, in the period from 2010 to 2022. the relation of the variations of the RLV with the variations of the CPV, AD, DV and CT, through the division, in order to find the commitment of the RLV with the other variables. In recent years, the researched company has completely reversed its financial profile. The settlement of bank debt greatly reduced the cost of debt. At the same time, there was an increase in financial income as a result of strong operating results. The increase in financial income, mainly as a result of the evolution of the active exchange variation account, offset the growth in financial expenses in the research period. This is because the proportion of indirect costs in relation to the total cost of organizations is of fundamental importance in the gradual implementation of automation in substitution of labor, understanding that cost behavior means how a cost reacted or responded to changes in the level of activity , describing whether a cost changes when the production level changes, which was found in this research, the changes are visible in the results presented.