Análise custo/volume/lucro como instrumento gerencial: um estudo de caso em um posto de combustíveis do Rio Grande do Sul

Abstract

Accounting as a provider of useful information for the analysis of the economic and patrimonial situation of the companies, has much to contribute to the small and medium ones, in which the management takes place in empirical way, with knowledge in past practical experiences. This study was developed together with a small gas station, whose management required economic and financial information. In order to do this, we used Cost / Volume / Profit Analysis and tried to answer the following problem question: what is the marketing mix capable of meeting total costs and expenses? The purpose of this study was to determine the average monthly sales mix, firstly by identifying the revenues (in units and value) and the company's expenses, subsequently calculating the unit and total contribution margin of the main products of the station, with these variables ( fixed costs, contribution margin and sales volume) determine the financial equilibrium (PE). Afterwards, each product was allocated its share in the financial PE, that is, the marketing mix in the EP. In order to contribute with more information, the Management Result Statement and the security margin of the position were also prepared. In its methodological aspects the research is characterized as being of a qualitative nature, and for the fulfillment of its objectives, this consists of a descriptive research. Based on the adopted procedures, it is a case study with the use of semistructured interviewing techniques and documentary research. Among the main results, it should be noted that the average monthly financial PE, in units, corresponds to 50,542.43 and in amount R $ 221,197.99. The study also found that the Common Gasoline product is the one with the largest share in the Break-even point. It was concluded that the Cost / Volume / Profit Analysis has applicability to small business and generates numerous benefits the same. He revealed to the manager of the Fuel Station studied various information that he did not know how, which products have the highest Total Contribution Margin, the sales volume in which revenues are equal to the expenses, which is the managerial operating result.