Viabilidade financeira através da análise de Custo-Volumelucro: um estudo de caso em uma Dindinteria Gourmet em Campina Grande - PB.

Abstract

Micro and small companies have a huge share of contribution to the Brazilian economy. In addition to the economic movement, these organizations are responsible for most of the jobs in the country. The Brazilian Entrepreneur appears, in most cases, through the state of necessity of survival. However, their life cycle tends to be short, due to the deficiencies in the management of those responsible. The present article aims to analyze the financial viability of a gourmet ice cream located in the city of Campina Grande - PB, through a Cost, Volume and Profit Analysis. It is a case study of a real company and active in the market. The methodology was based on a case study, considering the quantitative factors of the business, in addition to a semi-structured interview with one of the partners. In this way, it is sought to understand how the costs act within the organization and its impacts on the results of it. With this analysis, it can be concluded that cost management has a direct influence on the company's results, and if well managed, can leverage their numbers