Análise da evolução histórica dos custos e despesas em relação ao nível de atividade – um estudo na Petrobras S.A.

Abstract

Regarding the behavior associated with the activity level, the management accounting point of view takes into account two distinct types of costs and expenses: fixed and variable - their combination results in the total cost. This article aims to analyze the historical evolution of Petrobras S.A. costs and expenses in relation to the level of activity practiced. The methodology used in this research was a quantitative factor, making use of the scatter plot, Pearson linear correlation matrix and descriptive statistics, all performed with the tool belonging to the Microsoft Office package, Microsoft Excel®. According to the results achieved, the cost of goods and services sold account was the variable that had the most directly proportional behavior in relation to the activity level, being almost entirely variable. Selling and general and administrative expenses had a level of behavior almost identical to each other, but less variable than the previous one. Other operating expenses and financial expenses had the lowest levels of directly proportional behavior, as they are mostly fixed.