Análise do ponto de equilíbrio para tomada de decisão em uma empresa de moda infantil no Estado do Ceará

Abstract

The present study has been developed with the intuite to analyze the expenses of a child fashion company. from the data, it was possible to obtain the contribution margins, equilibrium point and operational safety margin of each product manufactured, contributing, therefore, for the making of more assertive decisions by the managers. initially, a bibliographical survey on the techniques used in the study was done. in the field research, visits to the establishment have been carried out, in order to understand the processes, and interviews with the managers, with which the preparators obtained a more systemic vision of the company's operations. a survey of the company's costs was performed, obtaining information as an average demand of each product, price of sale, costs with direct material, cost of the direct work hand, among others.with the conclusion of the study, it is possible to show up to the enterprise the profitability and the risks of injury that each product can present to the organization