Custeio variável em uma indústria de mármore e granito: estudo de caso no estado do Ceará

Abstract

The ornamental stone industry, particularly the marble and granite sector, plays a significant role in Brazil’s construction supply chain, contributing to employment generation and economic activity. However, this segment faces challenges stemming from intense competition, input cost fluctuations, and pricing pressures, making cost management an essential tool for business sustainability. In this context, the present study aimed to analyze cost management in a marble and granite company located in Ceará, Brazil, using the variable costing method to identify and evaluate the cost structure and propose improvement strategies. Through a mixed approach, financial data recorded in the company’s cash book over a three-month period were collected and analyzed. The results showed that 60% of total expenses are variable, including direct inputs such as electricity and abrasives, while 40% correspond to fixed expenses, such as administrative and transportation costs. The average contribution margin was 38%, reflecting the company's efficiency in generating net revenue after covering variable expenses. Based on this analysis, measures were recommended to improve energy efficiency, diversify products, and optimize administrative processes to reduce costs and increase competitiveness. It was concluded that the company demonstrates satisfactory financial performance but requires ongoing management strategies to maintain its position in a highly competitive and cost-sensitive sector.