Alessandro Lepchak

The maturity level of cost management in the furniture industry in state of Paraná

Cost information subsidize the various management levels of an organization, as they assist the functions related to performance evaluation, planning, control and decision making. The objective of this research is to investigate the difference between the maturity levels of cost management for the furniture industry in Paraná. Data were collected with the aid of the platform google docs from a questionnaire based on 12 levels of maturity in managing costs determined by international guide of good practices of IFAC. The final sample included 34 respondents. For data analysis, descriptive statistics and the nonparametric Kruskal-Wallis test. The test conducted showed difference of respondents to level 9, in which customers influence the production scheduling and businesses can plan their capabilities and resources based on the demand of customers, compared the number of employees working in the company, annual revenues and accounting be outsourced. For the other levels, the region where the company operates, number of employees, annual revenue and accounting be outsourced, p Value (Asymp. Sig.) Showed no significant result, can not be provided demonstrating statistically significant difference for the other levels and variables analysis.