Análise da relação custo-volume-lucro numa empresa do agronegócio de Pau dos Ferros - RN.

Abstract

In a competitive market, the exact understanding of what are the fixed and variable costs, the ideal volume of sales and the real need for economically viable operating profit are key factors to keep a business in the market, especially in a high impact branch of activity in the Brazilian economy, agribusiness. Therefore, the present research aims to carry out the application of the cost-volume-profit analysis in a retailer and wholesaler of grains and animal feed in Pau dos Ferros - RN. The approach emphasizes two main analysis pieces of information: physical accounting break-even point and monetary accounting break-even point. The research is characterized, regarding its means, as a case study; and as for its purposes, descriptive. The selected company is inserted in commerce (retail and wholesale), is medium-sized and the data relevant to the development of the research were collected through observation, management reports and meetings with managers, all related to a previously established period (last quarter of the year 2022). Microsoft Office Excel spreadsheets were used to record, analyze, classify and interpret the collected data. Among the results, the company's weighted contribution margin of 8.70% was detected, the monthly accounting breakeven point of R$ 340,625.17, monetary perspective, or the amount of 3,472.28 total units of items sold. The work provided a real understanding of the company's situation on the basis of which monthly billing the operating profit becomes positive.