Apuração e análise do custo, volume e lucro de um estofado em uma indústria no Vale do Taquari/RS
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Data
2018-08-13
Autores
Orientador
Feil, Alexandre Andre
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Resumo
Para manterem-se competitivas sem reduzir a rentabilidade do negócio, as indústrias necessitam melhorar continuamente a gestão dos custos. Assim, faz-se necessário investir em ferramentas e instrumentos de controle para que os custos sejam melhor administrados e para acelerar o processo decisório. Com base nesse contexto, este estudo tem como objetivo apurar e analisar o CVL (custo, volume e lucro) do estofado 1216 BK numa indústria de estofados da cidade de Estrela/RS. O problema de pesquisa é: qual é a margem de contribuição e a alavancagem operacional do sofá 1216BK? A metodologia quanto à abordagem foi
quantitativa, quanto ao procedimento técnico este se classifica como um estudo de caso, ainda podendo classificá-lo como entrevista informal e quanto ao objetivo se qualifica como pesquisa descritiva. A coleta de dados ocorreu entre os meses de agosto/17 e setembro/17 e todas as informações foram coletadas pela acadêmica. Os resultados obtidos através deste estudo demonstram que o total de gastos apurados para fabricação do estofado 1216BK é de R$ 765,22 sendo que os custos diretos representam 70,8% dos gastos totais, os custos indiretos 3,3%, as despesas diretas 18,9%, as despesas indiretas 7%. A margem de
contribuição do 1216BK é de 24,73%, a alavancagem operacional é de 1,53 e o preço de venda sugerido é de R$ 956,52, sendo que a empresa deseja obter 20% de lucro.
To stay competitive without reducing the profitability of the business, companies have to continuously improve the cost management. Therefore, it is necessary to invest in tools and instruments of control so that the costs are better managed and to accelerate the decision-making process. Based on this context, this study aims to analyze the CVP (cost, volume and profit) of 1216 BK Upholstery in an upholstery industry in the city of Estrela/RS. The research problem is: what is the contribution margin and operational leverage of the 1216BK sofa? The methodology regarding the approach was quantitative and regarding the technical procedure, this is classified as a case study, still able to classify it as informal interview and as to the objective qualifies as descriptive research. The data collection occurred between August 17th and September 17th and all information was collected by the academic student. The results obtained through this study show that the total expenses calculated to manufacture the 1216BK upholstery is BRL 765.22, with a direct costs accounting for 70.8% of total expenses, indirect costs of 3.3%, direct expenses 18.9%, indirect expenses 7%. The contribution margin of 1216BK is 24.73%, the operational leverage is 1.53 and the suggested sale price is BRL 956.52, and the company wants to obtain a 20% profit.
To stay competitive without reducing the profitability of the business, companies have to continuously improve the cost management. Therefore, it is necessary to invest in tools and instruments of control so that the costs are better managed and to accelerate the decision-making process. Based on this context, this study aims to analyze the CVP (cost, volume and profit) of 1216 BK Upholstery in an upholstery industry in the city of Estrela/RS. The research problem is: what is the contribution margin and operational leverage of the 1216BK sofa? The methodology regarding the approach was quantitative and regarding the technical procedure, this is classified as a case study, still able to classify it as informal interview and as to the objective qualifies as descriptive research. The data collection occurred between August 17th and September 17th and all information was collected by the academic student. The results obtained through this study show that the total expenses calculated to manufacture the 1216BK upholstery is BRL 765.22, with a direct costs accounting for 70.8% of total expenses, indirect costs of 3.3%, direct expenses 18.9%, indirect expenses 7%. The contribution margin of 1216BK is 24.73%, the operational leverage is 1.53 and the suggested sale price is BRL 956.52, and the company wants to obtain a 20% profit.
Descrição
Palavras-chave
Custos; Indústria; Estofado; Análise; CVL
Citação
GREGORY, Jéssica. Apuração e análise do custo, volume e lucro de um estofado em uma indústria no Vale do Taquari/RS. 2017. Monografia (Graduação em Engenharia de Produção) – Universidade do Vale do Taquari - Univates, Lajeado, 12 dez. 2017. Disponível em: http://hdl.handle.net/10737/2200.