A utilização dos sistemas tradicionais de custeio e da análise de custo/volume/lucro no processo decisório: a gestão de custos numa Academia de Ginástica.

Abstract

With the search for a healthier life, in addition to the concern about the quality of life and aesthetics, people began to feel the need for the practice of physical exercises, increasing in this way the number of gyms in the provision of services. Given this scenario of extreme competitiveness, have advantages companies that appreciate their cost and how they act within the company, as these are relevant to the decision-making of the company. This research aimed to identify the management information that can be extracted through the Traditional Systems of costing and the analysis of the cost/Volume/Profit in a gym for decision-making. For this purpose became a case study, using the analysis of documents, interviews and observation on the spot, to obtain all the information necessary for the accomplishment of this work during the period from 2007 to 2013. On the comparative study of statements results for the year by the absorption costing method and variable, it is observed the relevance in management information concerning the performance of fixed and variable costs and expenses of the company, but also measure its impact on your profitability, especially in the months of greater annual sales (February, July and December). Through the analysis of the cost/Volume/Profit, they met managerial information that can also assist the Manager in decision making. Proper analysis of variations arising from the contribution margin, equilibrium point and degree of operating leverage, can guide the nas Manager oscillations and instability that occurred in the market environment, in order to plan profit margins, new investment, expansion of services, as well as to seek to increase the safety margin of the company, in order to decrease the risk of operating your business.