Aplicação da análise custo, volume e lucro. Estudo de caso em um pequeno negócio de bolos caseiros

Abstract

The Cost-Volume-Profit (CVP) Analysis is a managerial accounting tool that measures the impact of changes in production volumes on costs, revenues, and profits of companies. The aim of this study is to demonstrate managerial results through the analysis of cost, volume, and profit. A case study was conducted on a small bakery business that specializes in cake production. Data were gathered through interviews and personal records due to the absence of a corporate taxpayer registration (CNPJ) and formal issuance of fiscal documents. The study highlighted the necessity of reliable information and the importance of managerial accounting knowledge to understand the true financial situation of the company. Furthermore, expertise in managerial practices not only reveals the company’s actual status but also provides valuable insights into methods that offer a broader and more secure view of its data. Based on the findings, the results indicate that CVP analysis can assist the entrepreneur in defining strategies to manage the production and sales of her products, contributing to the growth and sustainability of the business in the market.