Análise custo-volume-lucro em uma clínica de diagnósticos por imagem

Abstract

Cost-volume-profit analysis is essential to the strategic management of companies. In imaging diagnostic clinics, it makes it possible to understand how changes in exam volume impact financial results, supporting price setting, identifying the most profitable exams, and guiding strategic planning to ensure sustainability and operational efficiency. Thus, the present study provides a detailed analysis of the cost structure of an imaging diagnostic clinic, applying the Cost-Volume-Profit model to assess its performance in 2024 by demonstrating contribution margin, break-even point, and safety margin. Regarding its general purpose, the study is classified as exploratory research and, in terms of its methods, as a case study. The results obtained made it possible to show, for each exam performed, the unit and total contribution margin and the break-even point, indicating the minimum number of exams required to cover all variable and total fixed costs. This research contributes to the academic field by addressing the use of Cost-Volume-Profit analysis in health services and simultaneously offers imaging diagnostic companies an objective and applicable model to evaluate profitability, optimize resources, and guide strategic decision-making.