Palavras-chave: comportamento dos custos, setor calçadista, indicadores de desempenho.
Cost behavior: debt and liquidity ratios in consumer companies listed on the BM & FBovespaThis study aims to identify the cost behavior related to debt and liquidity ratios of companies in the consumer staples sector and footwear subsector which are listed on the BM & FBovespa. The survey collected and analyzed multiple linear regression models for debt and liquidity ratios, and dependent variables such as: cost of production, selling expenses, administrative expenses, financial expenses and net income. Data was collected from Economática (March, 2009-December, 2013. Before regressions, statistical tests were performed to guarantee the validity of the models. Results showed that cost of production is explained by 75% of variations in debt and liquidity ratios. Selling expenses reached an explanatory power of 56%, administrative expenses got 58% compared to the model; and financial expenses showed 69%. The net income analysis showed an explanatory power of 81% of variations.