Variáveis contingenciais aos métodos de valoração dos produtos: estudo empírico em PME'S industriais

Abstract

The contingency theory is based on the premise that there is an ideal accounting system that applies equally to all organizations, it all depends on several factors contingent. Existing studies identifying several variables contingency methods of management accounting, however none of these studies addressed the Small and Medium Enterprises (SMEs), which justifies research to conclude whether these variables contingency, now established in theory, also if we look at are the small businesses. The objectives of this study are related to the identification of relationships between the method of valuation of products used by SMEs and three contingent variables: firm size, type of production; the arrest of the capital. We found statistically significant relationships between firm size and methods of valuation of goods. The collected data also suggest a relationship between how the company values and products that they produce for stock or on order, however the small number of observations did not allow statistically validate this evidence. With regard to the shareholding, the information collected shows that there is no relationship between the type of society and the method of valuation of goods.