USE OF MANAGEMENT INFORMATION ON COST MANAGEMENT AMONG COMPANIES FROM THE INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) SECTOR

Abstract

The purpose of this article was to identify relationships between aspects of cost management and operationalization of financial planning among companies from the Information Technology and Communication (ITC) sector located at Porto Digital, Recife/PE. To carry out this research, 30 companies were analyzed and 12 variables related to information management costs were investigated, multivariate approach and Mann-Whitney U test. The results obtained through multivariate approach showed empirical evidence of the existence of relationships between the various factors relating to management practices regarding the costs from the identification of three distinct groups. The results obtained by the Mann-Whitney U test indicated that the differences obtained between the use of forms and forms of collection of revenue can be considered as being related to the operationalization of financial planning from the cost information so significant.