Diversificação do portfólio para maximização do resultado: uma microempresa do setor de manutenção de automóveis

Abstract

This study aims to design some new scenarios in the portfolio of products and services for a company providing automotive services of alignment and calibration located in the municipality of Dourados. Detailing with figures drawn from your Income Statement (DRE) would look like your net income without this portfolio and three other DREs designing the scenarios separately. The quest is to evidence whether such situations will actually bring an advantage to the company or will focus on its costs in a way that could become infeasible. To introduce the subject we made use of the theory about the relevant subjects, such as managerial accounting, the importance of planning and the search for the ideal form of taxation for micro and small companies. Starting from these concepts, the field research with the data collection of the company begins, and later the analysis of the extracted numbers and the elaboration of the projected scenarios. The results obtained with these projections are positive, and we can highlight that in addition to resulting in profit maximization for the profit, contribute to the client's well-being in the internal environment of the company, since they generate values to the offered services.