Análise de custo, volume e lucro aplicada a uma clínica de reabilitação terapêutica em Campina Grande - PB.

Abstract

In a scenario of high competition, companies are increasingly seeking to understand what are the best tools and methods that can be used to gain competitive advantage. Thus, this research sought to apply the cost-volume-profit analysis in a therapeutic therapy clinic in Campina Grande, state of Paraíba. The general objective of the research is based on providing managerial information that helps in the financial management of the company, through the application of cost-volume-profit analysis. The research is characterized as descriptive, regarding its fins, and as a case study, regarding its means. For tabulation and treatment of the data, as well as for exposing the results, a specific model of Microsoft Office Excel spreadsheets was used. From the application of the cost-volume-profit analysis, it was possible to identify the value of the global contribution margin of 85.96%, and the accounting break-even point for the period studied, with a value of 28.23, exposing that in all months the company was able to operate above this value. The value of the safety margin of BRL 59,786.09 and the company's EBIT was also calculated, which was BRL 115,275.54. Therefore, the work made it possible for the company to know the ideal sales level, as well as from which quantity of sales it is possible to generate operating profit, as well as to perceive the effects of oscillations in its costs and revenues on its ability to generate profit. wealth over time.