<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422019000300002</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1191</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Competitors&#8217; cost analysis: a study with companies of the Brazilian sugarcane industry]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Baiochi]]></surname>
<given-names><![CDATA[Salete Verginia Fontana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Severgnini]]></surname>
<given-names><![CDATA[Elizandra]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Batista]]></surname>
<given-names><![CDATA[Maurilio José]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Abbas]]></surname>
<given-names><![CDATA[Katia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Marques]]></surname>
<given-names><![CDATA[Kelly Cristina Mucio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,University State Maringá  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<volume>64</volume>
<numero>2</numero>
<fpage>0</fpage>
<lpage>0</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422019000300002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422019000300002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422019000300002&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The paper&#8217;s goal is to analyze the main predictors of the cost of goods sold based on the Competitors&#8217; Cost Analysis Technique and to verify the influence of capital structure and the capital asset on the cost of the goods sold. We collected data from Economatica and Fundamentus databases. We extracted the data from quarterly Balance Sheets and Income Statements by Brazilians companies, such as Biosev S.A., Cosan S.A. and São Martinho S.A. We used the Cost of Goods Sold (CGS) as the dependent variable in two regression models and for the explanatory variables, we used revenue, capital assets and capital structure measured by the total liability divided by total asset plus the debt-to-equity ratio. We conclude that the variable costs have the greatest influence on the cost structure of Biosev S.A. (68% of CGS) and of Cosan S.A. (79% of CGS). Capital structure and capital assets had an impact on the CGS. The capital assets and the total debt ratio plus the equity ratio presented a direct main effect and the debt-to-equity ratio presented a proportionally inverse effect.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo del artículo es analizar los principales factores predictivos del costo de los bienes vendidos en base a la Técnica de análisis de costos de los competidores y verificar la influencia de la estructura de capital y el activo de capital en el costo de los bienes vendidos (COGS). Se recopilaron datos de las bases Economatica y Fundamentus. Se extrajo los datos trimestrales de los balances y estados de resultados de empresas brasileñas, como Biosev SA, Cosan SA y São Martinho SA. Utilizamos el costo de los bienes vendidos (COGS) como variable dependiente en dos modelos de regresión y para las variables explicativas, utilizamos los ingresos, los activos de capital y la estructura de capital medidos por el pasivo total dividido por el activo total más la relación deuda / capital. Se concluye que los costos variables tienen la mayor influencia en la estructura de costos de Biosev S.A. (68% de COGS) y de Cosan S.A. (79% de COGS). La estructura de capital y los activos de capital tuvieron un impacto en el COGS. Los activos de capital y el índice de deuda total más el índice de capital presentaron un efecto principal directo y el índice de deuda a capital presentó un efecto inversamente proporcional.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[D00]]></kwd>
<kwd lng="en"><![CDATA[D24]]></kwd>
<kwd lng="en"><![CDATA[Strategic Cost Management]]></kwd>
<kwd lng="en"><![CDATA[Competitors&#8217; cost analysis]]></kwd>
<kwd lng="en"><![CDATA[Cost determinants]]></kwd>
<kwd lng="es"><![CDATA[D00]]></kwd>
<kwd lng="es"><![CDATA[D24]]></kwd>
<kwd lng="es"><![CDATA[Gestión estratégica de costos]]></kwd>
<kwd lng="es"><![CDATA[Análisis de costos de los competidores]]></kwd>
<kwd lng="es"><![CDATA[Determinantes del coste]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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