Proposta de implementação do método de custo por margem de contribuição em uma empresa do ramo óptico do Paraná

Abstract

Cost management plays a crucial role in the highly competitive global business context, enabling organizations to make optimized management decisions. This study aims to apply the contribution margin costing method, an approach that provides valuable insights to companies regarding their costs, facilitating the determination of appropriate prices, the evaluation of the profitability of products and services, the identification of cost reduction opportunities, and the development of effective strategies. The quantitative research was conducted in a retail microenterprise of optical products, utilizing historical data collected from the management information system used by the company, together with the board of directors. The study facilitated the identification of unit fixed costs and the contribution margin of the products sold, through the application of the contribution margin costing method. During the analysis period, it was observed that the overall contribution margin reached 49%, with the acetate product category standing out, accounting for 41% of the total contribution margin and playing a crucial role in supporting operational costs. Furthermore, the development of this study allowed for a analysis of the costs incurred in the company's operations, unveiling previously unknown information. These data were presented in a structured manner in the income statement, providing a solid knowledge base to support effective management decisions. This analytical and strategic focus reinforces the importance of cost management as an essential tool for organizational success in a dynamic competitive landscape.