Estimativa da curva de custos e eficiência de escala em pequenas empresas: evidências de uma fabricante brasileira de móveis

Resumen

This study estimates cost curves and scale efficiency using a detailed longitudinal analysis of a single Brazilian furniture manufacturer. Applying an integrated accounting–econometric approach to monthly data (2019–2024), it examines cost behavior through the pandemic disruption and subsequent recovery. Results show rising input prices and efficiency losses during 2020–2021, followed by cost stabilization and partial efficiency recovery by 2024, alongside a downward shift in the average cost curve. The study provides a replicable framework for analyzing cost dynamics in small firms under external shocks, bridging managerial accounting and production economics. It highlights how adaptive management and digital tools can restore efficiency, offering practical insights for managers and policymakers in resource-constrained settings.