Modelos de custos utilizados nas maiores indústrias de confecções da Região Oeste do Paraná

by Filippini, Francisco

The changes that are happening in the last years have made the companies to look for strategies that make them more competitive. Among them, the rationalization of the costsstands out, so that they can be reduced obeying the deadlines of execution and levels of quality of the final products. The general aim of the study is to identify the models of costs used by the largest clothing industries of the West area of Paraná State and identify if theinformation generated by the application of those models are appropriate for their managers decision process making. For such took place researches descriptive, of the type rising, with approaching quantitative. The sample selected intentionally consisted of the 16 largerindustries of makings of the West of Paraná. The study interferes in the line of research Control of Administration of the Program of Masters degree of the Regional University of Blumenau. The results of the research show that the companies adopt deferent s models ofcosts as target cost, the real cost, costing for absorption, partially for department. It was alsoverified that the current models indicate the managers necessities of qualification as satisfactory, but they could be better attended