Definição do Mix de produto ótimo utilizando o método de custeio variável e a Programação Linear: um estudo de caso.

Abstract

The business world is dynamic and, to survive this, the companies need to reinvent themselves. Searching working with more assertive strategies that generate some return should be the focus because, regardless of their size, all of them have one goal in common: generate profit. Understanding how costs behave within the company is critical, as should be assigned to the product or service offered to the customer. Since these costs are understood and appropriate to products or services, it is possible to identify what their contribution margin is and through linear programming define the Product Mix that presents greater profitability for the company. This study aims to define through linear programming the "Optimal Product Mix" that maximizes bakery profits. For this purpose, the variable costing method was used as a method of costing and for the definition of the Mix, the simplex method was used. The schussed is classified as methodological and practical, and the research is classified as explanatory and as for the procedures, there is a case study. The first stage of this study was marked by the theoretical survey on the topics worked, in the second was used data collection and their treatment, in the third, the problem was modeled and the model was finally validated. As the results obtained had, the unit cost and contribution margin of each bakery product, where it was possible to identify that Horseshoe Bread has a consumption of 99.12% of its sales revenue. The amount was also obtained for the accounting and financial balance point, which results from R$ 15,312.33 and R$ 20,840.24 respectively. After modeling it, it was possible to verify that the Product Mix defined by Solver in addition to meeting the balance points increases the total contribution margin of the business by 9%, from 36% to 45% and the opportunity to reduce the volume of purchase of raw material which would bring savings of almost R$ 6,900.00.