Preço de transferência em empresas exportadoras brasileiras: adoção para avaliação de desempenho financeiro de divisões

Authors

  • Joice Denise Schafer Universidade Federal de Santa Catarina - UFSC
  • Valdirene Gasparetto Universidade Federal de Santa Catarina
  • Luis Felipe Ferreira Universidade Federal de Santa Catarina e Controladoria Geral do Estado de Santa Catarina

DOI:

https://doi.org/10.20397/2177-6652/2020.v20i1.1586

Keywords:

Preço de transferência gerencial, preço interno, fatores contingenciais, empresas exportadoras, avaliação de desempenho.

Abstract

Este estudo tem o objetivo de verificar fatores contingenciais que levam empresas exportadoras brasileiras a utilizar preço de transferência com abordagem gerencial. Pesquisa de levantamento foi realizada com noventa empresas exportadoras brasileiras, sendo aplicada aos dados a análise fatorial e a regressão logística. Os resultados mostram que, para a amostra, os fatores contingenciais investigados - descentralização, tecnologia, estratégia, tamanho da empresa e estabilidade do ambiente – não apresentaram relação significativa com o uso de preço de transferência, revelando que, mesmo empresas que adotam, normalmente empregam métodos que não permitem avaliação do desempenho financeiro das divisões. Apesar da relevância deste instrumento, mencionada pela literatura pesquisada, ele é pouco empregado na prática das organizações brasileiras pesquisadas, o que pode ser decorrente do uso de outros indicadores, e não o resultado financeiro das divisões, para avaliação do desempenho dessas unidades descentralizadas.

Author Biographies

Joice Denise Schafer, Universidade Federal de Santa Catarina - UFSC

Doutoranda em Contabilidade pela Universidade Federal de Santa Catarina

Valdirene Gasparetto, Universidade Federal de Santa Catarina

Professora do programa de pós-graduação em Contabilidade

Luis Felipe Ferreira, Universidade Federal de Santa Catarina e Controladoria Geral do Estado de Santa Catarina

Professor do Programa de Pós-Graduação em Contabilidade e Secretário da Controladoria Geral do Estado de Santa Catarina

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Published

2020-01-01

How to Cite

Schafer, J. D., Gasparetto, V., & Ferreira, L. F. (2020). Preço de transferência em empresas exportadoras brasileiras: adoção para avaliação de desempenho financeiro de divisões. Journal of Management & Technology, 20(1), 75–98. https://doi.org/10.20397/2177-6652/2020.v20i1.1586

Issue

Vol. 20 No. 1 (2020): Janeiro/Março

Section

ARTIGO

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