Proposição do método de custeio pela margem de contribuição para uma rede moveleira varejista

Abstract

The main purpose of every business company is to achieve the most profit over sales. For small companies, especially those family businesses, the financial control used to be neglected and treated as family income. All costing methods figures as the most important tool in the decision-making process, which relays in separating all fixed expenses and the variable ones, besides allowing to identify the individual contribution to the final price of items. Therefore, this work aimed to develop the contribution margin as costing system to a Furniture Retail Network located in São Paulo State. This study is characterized as an action-research, being utilized the Contribution margin as costing method to evaluate the finances from March 2020. The specific method utilized showed to be successful, indicating which products have the majors potentials to contribute to the company income.