Análise custo-volume-lucro aplicada a uma barbearia de pequeno porte na cidade de Campina Grande-PB.

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.