Um estudo na margem de contribuição através do custeio variável em uma indústria e comércio de utencílios doméstico no estado da Paraíba.

Abstract

The companies need information for the accomplishment of its objectives. Such objectives are on te the srategies adopted of the company. Thus the monagers need to be on the inside of all the produtive, administrative and financial processes of the company. Such monagers then, neod knowledge on systems that supply correct information to them on the costs of the company that thet are inserted. The present reserach is of the bibliographical type, and isa study of case of an industry and commerce of domestic utensilis of the state of the Paraiba. The chosen period to work was the year of 2007, for containing given more recent on the situation of the company. The work has for purpose an analysis of the study of the contribution edge, through the system of changeable espenditure to know which of the main products of the company is bringing bigger yield month the month. From the analysis of these data , it was possible to verify that it has relation between the o variable, thus, one confirms that it has influence of the vendkJos amounts, and contribuition edge, e that the product of bigger edge duringthe the studied period was product E,e the edge was product B. These information can help the managers, to discover, the products that more bring it profit and to project risks of future costs.