Comportamiento de los costos: indicadores de endeudamiento y liquidez en empresas de consumo listadas en la BM&FBovespa
This study aims to identify the cost behavior related to debt and liquidity ratios of companies in the consumer staples sector and footwear subsector which are listed on the BM & FBovespa. The survey collected and analyzed multiple linear regression models for debt and liquidity ratios, and depe...
| Autor Principal: | Marostica, Josiane |
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| Otros Autores: | Borgert, Altair, Souza, Flávia Renata de, Petri, Sérgio Murilo |
| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Pontificia Universidad Católica del Perú
2017
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/16428/16812 |
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| Sumario: |
This study aims to identify the cost behavior related to debt and liquidity ratios of companies in the consumer staples sector and footwear subsector which are listed on the BM & FBovespa. The survey collected and analyzed multiple linear regression models for debt and liquidity ratios, and dependent variables such as: cost of production, selling expenses, administrative expenses, financial expenses and net income. Data was collected from Economática (March, 2009-December, 2013). Before regressions, statistical tests were performed to guarantee the validity of the models. Results showed that cost of production is explained by 75% of variations in debt and liquidity ratios. Selling expenses reached an explanatory power of 56%, administrative expenses got 58% compared to the model; and financial expensesshowed 69%. The net income analysis showed an explanatory power of 81% of variations. |
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