Analysis of costs of competitors: exploration study in pulp and paper industry / Análise de custos de concorrentes: estudo exploratório no setor de celulose e papel

AUTOR(ES)

Bruna Maria Barbosa Xavier Casella

DATA DE PUBLICAÇÃO

2008

RESUMO

The present study aimed to show the possibility of built a Competitors Cost Analysis through Financial Reporting. This work explored, in a study between four companies of Pulp and Paper Sector, in Brazil, the possibility of Financial Reporting usage as a tool for Competitors Cost Analysis. In a first moment, on a qualitative study, the companies main elements of Financial Reporting of first quarter of 2007 was compared. Finally, the main companies indices and cost structures was compared, in the period of first quarter of 2000 to second quarter of 2007. Through analyses was possible to conclude that is possible to infer about the competitors´ cost through its Financial Reports.

ASSUNTO(S)

contabilidade administração estratégica de custo competition strategic cost management competição accounting

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