Análise custo-volume-lucro: estudo de caso em uma empresa de serviços de alimentação para eventos em Campina Grande

Abstract

This work aims to analyze the application of cost-volume-profit (CVP) analysis in a food services company for events located in Campina Grande, in order to evaluate its profitability and optimize its financial management. The research, of an applied and descriptive-quantitative nature, examines the cost structure, revenues, and financial indicators, addressing six event budgets: Wedding I, Wedding II, Wedding III, Children's Birthday I, Children's Birthday II, and Children's Birthday III. The data were collected from the company's financial reports, covering the period from January to December 2024. The analysis of fixed and variable costs allowed for the calculation of the accounting break-even point, contribution margin, margin of safety, and the evaluation of the profitability of each type of event. The results indicated that, although weddings represent the largest part of the revenue, children's birthdays play an essential role in maintaining constant cash flow. Seasonality was also an important factor, with demand peaks in the last months of the year. The analysis of the contribution margin and the break-even point enabled the company to adopt pricing and cost control strategies, ensuring the financial viability of the business. It is concluded that the application of CVP contributed significantly to financial management and strategic decision-making, aiding in the maximization of profits and the long-term sustainability of the company.