Utilização da margem de contribuição para tomada de decisões gerenciais: análise em uma indústria de injetados de plástico.

Abstract

The company´s taking part position process, normally seeks the balance between the profits of the owner, stake-holders and clients. The costs and the profits are so on, strong parts of strategics decisions. In this way, that´s necessary make its structure, analyses and comprehension. The wrong way of applying these taking part decisions consist in an obstacle to corrective proposes that allow the improvement´s growth of the companies. This study searches the fundaments to the reflexation´s taking part decision effectiveness in a financial view, using the contribution margin to increase the Operating profit and the rate of return on investment of each product. In this sense, we sought to develop an analysis of the contribution margins of the main products of the company Duraplast, taking into account the limiting factors (bottlenecks). The company operates in the sector of plastic injected in the city of Campina Grande - PB. The methodology of the research is exploratory and descriptive, focusing as a technique for collecting data to literature on the subject addressed and the case study that, through this, one can see that the company presents a limiting factor of production that is reducing the availability of raw material and, using this information to identify the best management decision to be made, optimizing the scarce resource to maximize the outcome of the company.