Margem de contribuição: uma indústria familiar produtora de canudos recheado

Abstract

Family industries, with low production scale tend to have an empirical perception of the company's profits, which makes it difficult to make strategic decisions and predict the company's situation in the long term. With this, the present work aims to define the contribution margin through cost accounting and financial indicators applied in the company, analyzing scenarios and desired profits with the supplied product. In this sense, an exploratory research will be carried out, with technical procedures aimed at a case study in a family industry that produces stuffed straws, in order to show the company's financial situation, demonstrating whether the industry can afford the production costs, resource taxes and still make a profit.