Análise custo-volume-lucro: estudo de caso em uma microempresa de confecções

Abstract

CVL Analysis plays a key role in the management of small enterprises by helping them to continue. Thus, this study aims to verify the application of the Cost-Volume-Profit Analysis in a micro enterprise that manufactures clothing in the city of Maceió/AL in the period of November 2019 to May 2020, using the techniques of contribution margin, balance point and safety margin. The study is classified as descriptive, with qualitative approach and the method case study. Regarding the results, it was possible to obtain, for each product, the unit and total contribution margin, the minimum volume of sales necessary to avoid losses (break-even point) and the safety margin. Also, according to the data collected to apply the Cost-Volume-Profit Analysis, the monthly income statement was shown, showing the minimum sales volumes and total contribution margin necessary to cover all the monthly fixed expenses. The contribution of this research consists in the fact that it reveals the possibility of applying the theoretical assumptions of the cost-volume-profit analysis in a micro company in the apparel industry, thus bringing beneficial information to its management.