Análise da margem de contribuição de uma fabricante de itens de courino

Abstract

This work aims to check the break-even point and analyze the contribution margin of a courine items factory located in fortaleza. currently, the company works in the production of bags, backpacks, wallets, among other products manufactured of courine. in the current market scenario and a more competitive sales policy, companies have a little influence on the price of their products, being this determined by the market in action. therefore, the practice of cost management, is fundamental in the provision of information for decision making. in this work the bibliographic research methods and the case study of the organization's financial situation were used, making a comparison between two variables: contribution margin and the break-even point; to show the results achieved by each product. also, it was possible to obtain data, used in the calculation of costs and profits that the company obtains. therefore, the importance of financial and operational control of its activities is highlighted, as it allows for a better allocation of costs and that management decisions are made on a stronger base.