Aplicação da análise custo-volume-lucro em uma indústria do ramo de nutrição animal

Abstract

This work deals with the Cost-Volume-Profit analysis applied to an animal nutrition industry in southwest Paraná, and sought to evaluate the use of the data generated by the tool. For that, the exploratory research was used, and after the review of the literature, the case study is exposed in a detailed way. To compile the data base of this study, an interview was conducted with the managers to identify their knowledge about the subject, the products subject to analysis (selected according to the relevance to the billing), as well as information from a system of business management and spreadsheets. In the possession of these data the Cost-Volume-Profit analysis was carried out through the survey of Contribution Margin, Point of Balance and Safety Margin. Finally, the results were presented to the managers, who were satisfied with the range of information they received, and through them they had a broader view of the activity, as well as were able to identify the most advantageous product and that provides greater return to the company , thus choosing to continue the use of the tool even after the conclusion of the case study.