MORAIS, M. V. F.; http://lattes.cnpq.br/8398673733376988; MORAIS, Marcos Vinícius Ferreira de.
Résumé:
The present work is about, among other points, the importance of complete followthrough
of the financial development and the operational result of a company in the
region called Agreste of Pernambuco, aiming to trace relevant information for the
decision-making of the managers, notwithstanding the company treated brought in its
data report an inferior performance compared to its peers in same company, carrying
out an operational routine without any follow-up of the points addressed. After that,
have been done a data analysis obtained by the company using a management
software and bibliographic references demonstrating some KPIs that had disturbance
when compared with pairs and showing less performance, it can show up irregularities
and nonconformity, to find it has been used the Breakeven Point, who presents three
scenarios sustained by Billing, Costs and Sales Volume, that evidenced Billing
scenario as better choice to achieve easily the Breakeven Point. Despite the bad
performance against pairs, the company studied have about 50% of Security Margin
in sales volume, presented by calculation realized. However, stand out that is needed
to maintain low costs and aim products that improves the billing scenario using the
products list created to help.