Cost Behavior in Public Civil Protection and Defense Actions

Objective: The objective of this research is to measure cost behavior in municipal Civil Defense and Protection agencies. Theoretical Framework: This research examines seminal studies on cost behavior and contemporary cost approaches, as well as studies addressing costs in the area of ​​civil defense and protection. Method: 4,290 observations were tested from a sample of 143 municipalities in Santa Catarina over a 15-year period. This is an exploratory study that approached the problem quantitatively, using accounting document collection procedures, and analyzing the results using statistical methods pre-established for the topic. Results and Discussion: The results reveal that municipal civil defense and protection costs behave asymmetrically and are characterized by the sticky cost effect, meaning costs decrease more slowly in periods when revenue decreases, compared to the increase in costs during periods when revenue increases. Research Implications: This result raises an alarm for risk and disaster managers, as it demonstrates that urgent and often unforeseen costs remain allocated even when revenue to support them decreases. Originality/Value: This study contributes to the literature on cost behavior through the lens of a contemporary approach, in addition to providing relevant information on civil defense and protection costs, aiding in the planning of public actions and policies.