Considerações sobre a análise custo/volume/lucro no processo decisório: um estudo numa empresa lotérica da cidade de Pombal-PB.

Abstract

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.