Ponto de equilíbrio como ferramenta de gestão no beneficiamento de rochas ornamentais

Abstract

This work presents a contribution to the study from the point of multiple balance, through the case study in a processing industry of marble and granite, located in central region of Rio Grande do Sul State. The methodology of this work involved a descriptive search that assume the form of a study case of applied nature, whose the approach is considered qualitative for apply different strategies and methods of collect and analysis of data. The objective of this work was assist the company in its takes of decision about two perspectives: projection analysis and results analysis. As initial stage, a raising costs of company was done and, through these, the elements of cost, volume and profit were identified and calculated. Thus, it became possible to create a structure which can project percentage of billing by product and finish for evaluate the point of accounting, financial and economic balance. Beyond to the projection of sales, it is possible to compare the obtained data with the real production in the industrial process, inserting such data in the structure of analysis result, being one more tool to assist in the management decisions. In front of the obtained information with the use of analysis about the balance point and contribution margin, it is possible to conclude that those tools of financial management are of great support in the achievement of a effective, competitive and sustainable management.