SANTIAGO, Ulisses Guthierry de Melo.
Abstract:
In a market of high volatility, especially after the COVID-19 pandemic, company managers
began to seek more and more information and tools that allow them to observe the financial
reality of the business, as well as facilitate the decision-making process in the face of
variations marketing. Therefore, the main objective of this study is to facilitate and encourage
assertive decision-making through the traditional application of cost-volume-profit analysis in
a small barbershop in the city of Campina Grande-PB. The research is characterized by a case
study regarding its means and descriptive-quantitative regarding its purposes. From this, a
small barbershop was defined and, through documents made available by accounting,
information on the company's financial transactions was collected, which covered the period
from July to December 2022. For organization, tabulation and treatment of data, Microsoft
Office Excel software was used. In view of this, it was possible to calculate the percentage of
the company's average contribution margin at 52.49%, as well as the accounting break-even
point in monetary value of R$4,031.06 and in the amount of services provided in the amount
of 216. Finally, the total safety margin amounting to 15.03%. Therefore, the work enabled the
barbershop to identify the sales volume in which it will have a positive operating profit, in
addition to knowing the security region that allows the company to operate positively even
with low sales.
