Análise custo/volume/lucro para fins gerenciais: estudo de caso em uma empresa de panificação na cidade de Dourados/MS

Abstract

This work seeks to verify the cost / volume / profit (CVL) in a bakery in the city of Dourados / MS, highlighting the importance of this analysis for decision making, and for the survival of the company in the market, which is every day more competitive. The research is descriptive, documentary and bibliographical. A case study was carried out, where all the costs of the company surveyed were analyzed, classified in fixed or variable costs, in order to calculate the contribution margin of each product, margin of safety of the company, that is, the quantity that has to be sold to the company has no loss. Based on the five products analyzed, it is noted that the company is making a profit because all products are being sold above the balance of the company. Thus, CVL analysis is important for the company to generate control, planning, and management information to lower costs and verify the products that are actually yielding profit.