Utilização da regressão linear como ferramenta de decisão na gestão de custos em uma indústria de doces na cidade de Pombal-PB.

Abstract

The company organizations are systems that needs to utilize information to direction your objectives and your goals. Such objectives and goals should be connect with enterprise strategic Thus to administer an organization is necessary to know all productive process, administrative and financial. So is fundamental the utilization of prevision to allowance the activities that should be realize in the future and the costs accountancy is a powerful instrument to give support to take decision and valuation of performance company. The research utilized is of the type bibliography (beside specialized literature) and documental to part of the informations of costs available by company in study. Opt for itself to work with the period 2006 to 2007 for be datum more recently and important for analyse. Of this form, the present working has the goal to discut aspects about Costs Estimate Methods, Linear Regress Analyse, standing out your calculation and showing the results to part a study of cases in a industry of sweet situated in Pombal city-PB. The results to part of analyse of productive structure company and application of method was possible to verify the correlation existent among the variants and to confirm the hypothesis of that there is influence of the quantifies selling about the total costs in the proportion 60,38%. This information is significative for the managers who will can to project situations of future costs, knowing that the resting percentual of 39,62% of these costs will depend of the investigation of the others various. Recommend itself yet the utilization of the other methods to valuation of performance of the company in the tentative to attend to the objectives of enterprise.