Métodos quantitativos aplicados à análise de custos: Um estudo empírico realizado com vistas à aplicação da análise custo-volume-lucro

• Autores: Laura Venâncio Xavier, Carlos Roberto Souza Carmo
• Localización: Revista iberoamericana de contabilidad de gestión, ISSN 1696-294X, Vol. 13, Nº. 25, 2015, págs. 41-56
• Idioma: español
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• Resumen

  • This study aimed to show how the use of quantitative methods applied to the cost analysis could help in the production of information for the implementation of analyzes of the type costvolume-profit (CVP) in a brazilian company. From a single case study in a company in the retail sector of paints, abrasives, tools and safety equipment, the application of simple linear regression analysis allowed, among other things: make the identification and separation of costs that entities two basic components, fixed and variable; identify the amounts related to its percentage contribution margin; estimate what the minimum sales volume for the company achieve its accounting balance point; and also promote the identification of operational safety margin of the company. At the end, one can see that the use of quantitative methods applied to the cost analysis made the identification process information necessary to apply CVP analysis easier, even can even extend the quality of information used in the decision support process decisions.