@maurogeorge looks like other projects have similar concepts, look:

https://github.com/Helabs/nfe/blob/master/app/assets/stylesheets/core/_settings.css.scss
https://github.com/Helabs/dashboard/blob/master/app/assets/stylesheets/partials/_colors.css.scss

The goal here is to define a default file for future projects. On dashboard seems misused for me. On nfe seems bloated to me with many directories divisions.

For me seems that this is useful.