Análise do comportamento dos custos das empresas do setor químico listadas na B3

Abstract

The chemical sector is one of the relevant sectors for the country's economy, as it interconnects several companies and subsectors in the trade balance. In addition to being dynamic, operating in different segments, the chemical sector reaches both the domestic and foreign markets. Through this interaction between companies and facing market competitiveness, it is interesting to always be ahead of the competition, and through cost management and control it is possible to manage resources and, as a result, obtain economic efficiency. Therefore, the objective of this study is to analyze the cost behavior of companies in the chemical sector listed on the stock exchange in the years 2013 to 2022. The results showed that there was a decline in the years 2015 to 2016 and in the years 2018 to 2019, and the other periods were marked by increases. The average for the chemical sector found in the period analyzed reveals that just over 69% of Net Revenue (NR) is intended to cover the Cost of goods sold (COGS). The research also showed through correlation analysis that there is a strong link between COGS and NR, exposing that there is a strong influence of NR on the variation in COGS. In these circumstances, the importance of studies on the chemical sector is noticeable, which makes the study and approach to the work relevant, providing significant information to users and academics.