Production mix as an intervening factor in the equivalence relations in costing models
The research aims to evaluate the interference of the production mix in the equivalence relation in costing models. In theoretical terms, the study identified the proposals to the modeling of costing, supported by equivalence, based on intervenient conditions and factors. The data was analyzed using...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | Brasil |
| Institución: | Fundação Getulio Vargas (FGV) |
| Repositorio: | Revista de Gestão dos Países de Língua Portuguesa (Online) |
| Idioma: | portugués inglés |
| OAI Identifier: | oai:ojs.periodicos.fgv.br:article/79781 |
| Acceso en línea: | https://periodicos.fgv.br/rgplp/article/view/79781 |
| Access Level: | acceso abierto |
| Palabra clave: | Equivalence relation. Costing models. Production mix. Relación de equivalencia. Modelos de costeo. Mix de producción. Relação de equivalência. Modelos de custeio. Mix de produção. |
| Sumario: | The research aims to evaluate the interference of the production mix in the equivalence relation in costing models. In theoretical terms, the study identified the proposals to the modeling of costing, supported by equivalence, based on intervenient conditions and factors. The data was analyzed using a quantitative approach to investigate the relationship between variables, and evaluate the interference of the production mix between these variables, longitudinally, using panel data and the mixed model (fixed and random effects). The results indicate, confirming the alterntive hypothesis, that the production mix factor significantly interferes with the equivalence relations in costing models. The research concludes that the effects this variable has in the production processes should be considered, especially when applying this costing model to companies with diversified production. |
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