Efeito dos custos perdidos e sua influência no processo de tomada de decisão: um estudo com discentes de Administração, Ciências Contábeis e Engenharia de Produção da Universidade Federal do Rio Grande do Norte
This paper highlights the sunk costs effect, which are unrecoverable incurred costs that people tend to take into account during the decision-making process. However, such costs should not influence people’s behavior. Given this, the objective of this work was to verify whether the students of the a...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/40885 |
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| Resumo: | This paper highlights the sunk costs effect, which are unrecoverable incurred costs that people tend to take into account during the decision-making process. However, such costs should not influence people’s behavior. Given this, the objective of this work was to verify whether the students of the administration, accounting and production engineering courses at UFRN are being influenced by sunk costs, considering the great importance of these future professionals to the market. Therefore, it was applied a single type of questionnaire, which contained questions of personal and professional nature as well as questions designed to obtain data about the profile of the participant. The research has a descriptive quantitative analysis and the sample, consisting of 240 students, was chosen intentionally. In the analysis of the data two procedures have been used: a descriptive analysis through Office Excel and the non-parametric test of Chi-square using SPSS software. The results obtained show that the students were influenced by the effect of sunk costs both in personal and professional decisions. However, the greatest sunk costs influence was seen in the responses to the questions of professional nature. It has also been found that factors such as the student having already been in a leadership position which involved decision-making with or without financial resource, studied cost accounting, or their gender, presented a virtually non-existent relationship to the answers provided. In general, the performance of the three analyzed courses was similar, and therefore there was no significant difference regarding the Sunk Costs effect on the courses in a specific way. |
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