ANDRADE, J. B.; http://lattes.cnpq.br/4905360572841475; ANDRADE, José Batista
Résumé:
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.