Análise custo-volume-lucro aplicada em uma empresa de pequeno porte do ramo do aquarismo na cidade de Campina Grande – PB.

Abstract

Although Micro and Small Enterprises represent an important part of the country's economy, the mortality rate among companies in this sector is still worrying. In order to demonstrate the efficiency of management tools in solving common problems in this context, the present paper develops the application of Cost-Volume-Profit Analysis (CVP) through a documentary case study in a company in the sector, located in the city of Campina Grande, in the state of Paraíba. For this purpose, the contribution margin and accounting break-even point were performed, the main variables referring to the instrument. Through these, the amount of R$6,64 can be recognized for the weighted unit contribution margin and R$3.449074 for the monetary break-even point and 290.24 units of products/services for the same in quantity. The results generated allowed the company with more accurate knowledge of its performance, as well as demonstrate how a way using tools can prevent companies from interrupting their activities anytime soon.