Aplicação da análise custo/volume/lucro em empresas comerciais sob o regime fiscal simples nacional – estudo de caso em uma microempresa do setor de autopeças.

Abstract

Entrepreneurs eager to profit and prosperity in their business. Customers seek quality in the product or service, combined with a satisfactory price in order to meet their needs. Thus, how to realize the expectations of both? One of the possible solutions would be a better control of the costs and expenses of the company, so improving its financial performance. Helping the entrepreneur to better achieve the economic-financial management of the company and provide a support for decisions, the cost/volume/profit analysis satisfactorily performs this role. Accordingly, it was tried to apply this management tool in a company in the sector of retail parts for motorcycles, located in the city of Cabedelo-PB, and taxed by the National Simple. Regarding the methodology, this research may be considered an explanatory study, for the purpose, and as the media, literature and documentary. So that, it was possible to calculate the break even points to verify levels of sales in value to cover the fixed costs of the company, pay the owner and reinvest. Performing this procedure, through the aid of software such as Excel, the manager can perform simulations, build scenarios, and thus have more subsidies to minimize the uncertainties when it’s time to make decisions.