Practice Management Analysis Of Costs And Price Formation In Clothing Cluster - PE

• Main Authors: Juliana Gonçalves de Araujo, Umbelina Cravo Teixeira Lagioia, João Gabriel Nascimento de Araújo, Rodrigo Vicente dos Prazeres, Tiago de Moura Soeiro
• Format: Article
• Language: Portuguese
• Published: Fatec Osasco 2016-12-01
• Series: Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco
• Subjects: Arranjo Produtivo Local; Práticas Gerenciais; Tomada de Decisão.
• Online Access: http://fatecosasco.edu.br/ojs/index.php/REMIPE/article/view/63

<p><em>The aim of this study is to verify the level of use of practices related to the management of costs and price formation by the managers of the Local Productive Arrangement (APL) Clothing of Pernambuco. The sample consisted of 52 companies, and the results point to a still unsatisfactory trend of cost management procedures, whereas the minority use of all the tools and adopting do informally. The significant associations found between the analysis variables were related to non-trading price of those respondents who said they adopt differentiation strategy (higher quality), and the use of costing methods by those respondents who do not adopt the low-cost strategy. It was found that those who use any funding arrangements tend not to adopt the low-cost strategy, preferring not to give up the product quality for lower costs.</em></p>