Desenvolvimento e validação de um método de custeio por margem de contribuição para uma empresa de automação com soluções em energia solar

Abstract

In recent years, economic engineering has evolved to meet the growing demand for sustainable and efficient solutions. The development of costing methods that optimize financial management has become essential for companies seeking competitiveness and sustainability. This study proposes and validates a contribution marginbased costing method for a company specializing in automation and photovoltaic solutions. The need for this study arises from the importance of precise financial control in technologically advanced sectors, where accurate pricing and efficient cost management are crucial for market success and survival. The proposed method aims to provide a tool for strategic decisionmaking, enabling detailed cost analysis and contributing to profit maximization. The validation of this method demonstrates its effectiveness and applicability, highlighting its importance for economic management and the competitiveness of companies in dynamic markets.