Cost analysis of chemical sector companies listed on B3
DOI:
https://doi.org/10.12662/2359-618xregea.v14i2.p97-111.2025Keywords:
B3, behavior, costs, chemical sectorAbstract
This study analyzes the companies’ costs in the chemical sector listed on B3 between 2013 and 2022, aiming to identify the relationship between costs and Net Revenue (NR). The methodology adopted is descriptive and documental, based on analyzing accounting data obtained from the Income Statements. The results indicate that the Petrochemical segment's TC corresponds, on average, to 69% of the chemical sector's total costs. This representation is led by Braskem, whose fluctuating revenues and costs reflect the dynamics of the sector. On the other hand, analysis of costs shows that COGS, when compared to CA and DV, is the variable that most compromises NR. The results of the Kruskal-Wallis test show that there are statistically significant differences between the conglomerates of companies in each segment for all the cost variables. It is concluded that efficient cost management is relevant to the sustainability of companies in the chemical sector, underlining the importance of studies in this area, which provide valuable information for academics and professionals.
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