Análise de custos em uma concessionária de veículos no Mato Grosso do Sul

Abstract

For companies in the automotive sector to achieve desired results it is necessary to control the costs of buying and selling, in addition to the expenses generated in the process. Thus, the objective of this work was to analyze the annual cost of a car dealership in Mato Grosso do Sul, determining the contribution margin and break-even point. In the present study, the exploratory research was carried out, involving a bibliographical survey, interview and case study. For the data collection, an interview was conducted with the company's accountant, identifying the costs and expenses that the company possesses. This made it possible to identify the costs and the profitability of the products, being of total importance for the company, that through the information elaborated the manager can make more precise decisions. In this research, we highlight the accounting balance point, where it is considered that, in order to achieve this, the company must sell 82,35 units per year of product A and 43,63 units of product B. During the development of this research, the importance of the contribution margin indicators and balance points for the decision making process of this vehicle concessionaire. Knowing better the cost of each product and the impact it has on your billing, the manager can clearly visualize the situation of the company. Through the specific objectives of this work, the general objective was reached through a bibliographic review, which provided a basis for data analysis, and data collected from the vehicle dealership under study. It is concluded that it is of paramount importance to control and analyze costs in any type of company, being these a business strategy and providing security in the profits obtained.