Método de custeio variável: um estudo de caso numa microempresa de marcenaria e serralheria

Abstract

Given the current economic climate of uncertainty and high competitive level, this work aims to identify the costs of a commercial micro-enterprise, whose field of activity is the manufacturing and services in the areas of carpentry and blacksmithing, incurred in the main products in the periods 2014 and 2015 and apply the cost / volume / profit using the variable costing method. Supported by the theoretical foundation, the research methodology qualifies as exploratory, being conducted as a case study, using a quantitative approach, using the variable costing method and tools to calculate the results for the periods. They determined the margins of unit contribution of each product and the overall result of periods in the 2014 period, in accordance with the sample sales revenue of 436 products was a loss of R$ 6,156.45, as the 2015 period incurred in a loss of R$ 5,849.53 with 502 sales. Through the breakeven point was measured the distance that the organization is neutral result.