Análise da relação entre gastos em pesquisa e desenvolvimento (p&d) e rentabilidade na indústria de transformação nos anos de 2008, 2011 e 2014

Abstract

This study aims to analyze the relationship between research spending and development (R&D) and profitability in the Brazilian manufacturing industry in the years 2008, 2011 and 2014. For this, the study uses a descriptive method characterized by a documentary research. Regarding the approach to the problem the study is qualitative and quantitative. The research used as main data source PIA-Empresa (IBGE). Pearson's coefficient was used to calculate the indicators. Among the main survey results, it was found that most divisions (industrial sectors) with the highest R&D spending intensities are not the same divisions with the largest MLE. The correlation between profitability (MLE) and intensity spent on R&D is +0.11, ie the correlation is positive but weak. The industry sectors that spent the most on R&D in proportion to RLV were divisions 30, 21 and 27, these three sectors are not among the industrial sectors with the top ten VTI. On the other hand, the sector with the highest representation in the Manufacturing Industry division 10 VTI is one of the sectors with the lowest R&D expenditure. Similarly, the sector with the second highest MLE profitability in division 11 is the sector with the lowest R&D intensity. These highlights justify the weak correlation between profitability and R&D spending. As the present study provides an overview of the relationship between profitability and R&D spending, it is suggested that future studies emphasize the R&D-intensive manufacturing sectors, emphasizing other variables.