ANÁLISE DO IMPACTO DAS DESPESAS COM VENDAS NA RECEITA BRUTA DE EMPRESAS LISTADAS NA BM&FBOVESPA

In order for organizations achieve a satisfactory financial income, it is pertinent to managers. To adopt strategies and actions aimed at maximizing the gross revenue. One of the strategies is to increa the investment in selling expenses. Thus, the relation between the impact of selling expenses in the gross income of the company is a relevant information relevant to decision-makers, however, few studies have explored this issue. Thus, the objective of this research article is to analyze the impact of expenditure on gross sales revenues of companies listed on the BM & FBOVESPA. To do so, a quantitative and descriptive research based on secondary data obtained from the database of the BM & FBOVESPA was taken considering a period of three years: 2010, 2011 and 2012. Through simple linear regression analysis, the studiys indicated that there was influence in selling expenses in gross revenue in 44.23% of the 52 companies evaluated, and this influence was of 62.20%. There was also a similar relationship both in the trade business, industry or service, being more intense in the trade sector. On the other hand, in public utility companies, selling expenses have little influence on gross revenues.