FELINTO, A. S. N.; http://lattes.cnpq.br/9704472708925091; FELINTO, Aderlane de Sousa Nobre.
Résumé:
The current market demands from the manager's ability so that the organization not only can
survive, but that settles down in a satisfactory position to face the challenges of an
atmosphere of closed competition. It is necessary to accompany the speed of the world of
the businesses, above all for the fact of the technology is inherent in the operations of the
organizations, be them, big or small. The manager needs to accompany the evolutionary
process of the market, same because many factors condition to the companies if they
maintain or not in competitive advantage. One of those factors is the administration
technique adopted by the company to maximize results, which is primordial for the continuity
of the company. In that aspect, that work has the objective of identifying as the relationship of
the Cost volume and Profit can influence the process decisive of a company of activity
lottery. For the execution of the research, information were used supplied by the referred
company, characterized as a documental research, with relationship to the expenses of the
company versus volume of collection of the transactions made in the 1^ semester of 2008.
Of ownership of that information was possible to accomplish the calculations and to interpret
analysis of the variables addressed through the descriptive analysis. The data received
statistical treatment using simple table for the comparison of the relative frequency in
percentile of each category of the variable. In spite of the company not to have a structural
definition of your expenses, one cannot to tell that the application of the managerial tool CVL,
be unviable. The metric ones obtained of the analysis CVL with base in the information of the
company, serve as base estimate for your decisions. Therefore, the analysis CVL can be
applied in any organization, since it has so clearly defined their cost structure, that is, volume
of fixed and variable costs.
