Características da pesquisa em determinantes de custos: um estudo baseado em redes bibliométricas

Abstract

The objective of this study was to analisys the interrelationships between the main themes in cost determinants. The methodological path sought to explore scientific articles published in the Scopus database, covering the period from 2000 to 2024, which were subsequently analyzed using computational language (Phyton and Gephi), data mining, descriptive statistics and complex networks. Descriptive data analysis, using statistical methods, organized, summarized and described important aspects of the observed characteristics. This analysis made it possible to evaluate the evolution of research over the years and the number of studies per country of publication. The results revealed a significant growth in the production of scientific articles on cost determinants in the first two decades of the 21st century, mainly from 2019 onwards, peaking in 2022. This growth indicates an increase in interest and investment in research on cost determinants , reflecting its growing relevance in the scientific community. Analyzing the evolution of research by country, the United Kingdom leads with 26% of publications, followed by the United States with 22% and Brazil with 14%, highlighting broad international collaboration and the need to include countries with less representation to promote research globally balanced. The construction and analysis of bibliometric networks made it possible to monitor the evolution of research on the topic, identify main results and trends, in addition to highlighting the most relevant authors and keywords. The high density of connections and cohesive clusters suggested intense interdisciplinary collaboration. Keyword network analysis identified core terms such as "Cost drivers" and "Strategic cost management", which play crucial roles in connecting different topics related to cost drivers and strategic management. The research covered areas such as aviation, healthcare and management in various industries, demonstrating the interdisciplinary interest and universal relevance of effective cost management for optimizing resources and improving efficiency in different sectors. It is hoped that this study has contributed with relevant information on the adoption of knowledge on cost determinants in the academic area, offering a solid basis for future investigations and practical applications.