TY - JOUR AU - Ribeiro, Roberto Portes AU - Sauaia, Antonio Carlos Aidar AU - Fouto, Nuno Manoel Martins Dias PY - 2014/04/24 Y2 - 2024/03/28 TI - CUSTOS E ECONOMIAS DE ESCALA EM UM JOGO DE EMPRESAS JF - RACE - Revista de Administração, Contabilidade e Economia JA - RACE VL - 13 IS - 2 SE - Artigos DO - UR - https://periodicos.unoesc.edu.br/race/article/view/4162 SP - 663-688 AB - <!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>PT-BR</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="&#45;-"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument></xml><![endif]--><p>No contexto do jogo de empresas ocorrem dificuldades em programar o nível de produção, dadas as restrições e oportunidades de economias de escala. Entender o comportamento dos custos em decorrência da quantidade produzida e da utilização da capacidade fabril pode ter impacto significativo na tomada de decisão. Portanto, este estudo objetivou analisar o comportamento dos custos na perspectiva de economias de escala em relação à eficiência operacional em um jogo de empresas. Esta pesquisa descritiva, quantitativa e documental visou gerar conhecimento prático à solução de um problema, considerando os custos de 14 empresas que operaram de maneira competitiva em 16 trimestres de um jogo de empresas. A análise de regressão polinomial de terceiro grau foi utilizada para estabelecer a relação entre custo médio e eficiência operacional. O estudo dos custos no curto prazo demonstrou a tendência de decréscimo do custo médio em razão do aumento do volume de produção no jogo de empresas. No longo prazo, estimou-se o custo médio por meio da eficiência operacional de utilização da capacidade fabril. Isso produziu evidências de que considerar economias de escala na tomada de decisão pode favorecer um desempenho operacional superior. Considerar economias de escala na análise de custos para a tomada de decisão em um jogo de empresas permitiu a prática de conceitos microeconômicos da teoria da empresa. Gestores e educadores podem explorar este ambiente para praticar estes conceitos. Para as organizações que são avaliadas pelo desempenho econômico, este estudo reforça a literatura no sentido de que o aproveitamento das economias de escala contribui para o desempenho operacional da empresa.</p><p>Palavras-chave: Jogos de empresas. Custos. 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