O uso dos métodos quantitativos no custeio variável: aplicação em uma fábrica de rações.

Abstract

This research aims to integrate mathematical models to anticipate, in the short term, the demonstration of results by variable costing and to apply cost-fullness-profit analysis to generate subsidies in planning, control and management decisions. The research is classified as descriptive, bibliographical, quantitative and qualitative, being a case study applied in a animal's food factory in the centric region of Rio Grande do Sul. Data were consulted in the accounting reports from January 2010 to June 2017. To structure the future income statement, the following equations were adjusted: Y (DESP) = R $ 9,895.02 + 0.09136 * (REC) to identify the behavior of expenses; Y (CIF) = R $ 17053.80 + R $ 0.06906 * (PRO) for costs. Other accounts of the DRE were foreseen by the Box and Jenkins methodology, selected for production (PRO) the model SARIMA (0,1,1)(0,0,1)12; revenue (REC), an SARIMA (2,1,0)(1,0,0)12 and, for direct manufacturing costs (CDF), an ARIMA (0, 1, 2). The results point to the Equilibrium Point of R $ 198,444.92, Contribution Margin of R $ 65,257.89, indicating that for each R $ 1.00 of revenue, R $ 0.1358 will serve to pay fixed costs and generate profit. As a conclusion, the integration of quantitative methodologies in accounting analyzes made it possible to verify the behavior of costs and expenses, generate forecasts to assist in planning, operational, tactical and strategic control, as well as applying cost-fullness-profit analysis in the organization. before it was not possible, it was found that the decision to increase the profit by 50% could be carried out without affecting the fixed costs, using the idle structure.