Análise custo-volume-lucro aplicada em uma empresa varejista de calçados de João Pessoa – PB.

Abstract

With the current scenario of high concurrence, managers are forced to constantly seek to understand which are the best tools and processes to be used to at least be able to remain competitive in the market. In this way, the present research sought to apply the cost-volume-profit analysis in a footwear retail company located in João Pessoa, state of Paraíba. The primordial intention is to assist the manager in organizational decision making, with an emphasis on company performance. For this, the main factors that involved the instrument were calculated: the contribution margins and the accounting and economic balance points. Through the application it was possible to identify the value of the weighted unit contribution margin, R $ 3.64, the company monetary balance, R $ 18,080.20 and in quantity, 1,816 pairs of footwear, as well as the break-even point of R $ 35,953.41 and 3611 pairs in value and quantity, respectively. The final work enabled the company to do a follow-up based on the cost analysis, allowing to understand if the business is being viable and if it is bringing the expected return.