Grau de maturidade sobre a gestão de custos das micro e pequenas empresas da Redlar e seu impacto na geração de resultados.

Abstract

This dissertation aimed, by studying the degree of maturity of cost management of Redlar, at contributing to the management of Micro and Small Enterprises (MSEs), which represent 99% of the total of companies in Brazil, according to SEBRAE (2010), and indicates that every 100 of these companies opened in Brazil only 73 remain in activities after the first two years of experience, representing a high mortality rate. Within this context, this research, classified as quantitative, descriptive and exploratory, had as its main purpose to identify the degree of maturity, on the cost management of micro and small enterprises of Redlar, understood as the level of knowledge and comprehensibility understanding of managers on concepts and tools related to cost management, through a survey with open-ended and structured questions on a Likert scale, making a classification classifying the enterprises and after through measurement and new rating of some performance indicators, ensuring whether the different degree of maturity contribute or not to generate better results. The results showed that within the sample used, in 27 among 33 companies affiliated to Redlar Network, 33.33% were classified as companies with maturity, 40.74% of companies with a medium maturity, 25.93% with little maturity, and no company rated no maturity. The average maturity of the companies was 98.89 points, which ranks the group as companies with a median maturity. The performance indicators were presented by 16 companies, and these had an average of 118.10 points, which ranks as having the average results. The relationship between the degree of maturity and the results measured by calculating the Pearson correlation coefficient, showed a level of 0.59399, indicating that there is a correlation moderate to strong correlation among the variables.