The Support of the Brazilian Incubators in the Cost Management of Incubated Companies

Abstract

The study presents an investigation on the support of the brazilian incubators in the cost management of incubated companies. A descriptive, quantitative study was conducted by survey research. The population amounts to 359 incubators associated with ANPROTEC. The questionnaire was sent by e-mail to the incubators coordinators, having the return of 157. Brazilian incubators provide support in costs management of the incubated companies through training, participation in events and availability of technologies. The minority of the incubated companies have cost control formalization. Regarding to how the costs are identified, the output unit accounted for most indications, and cost information are more used in sales decisions.